Malta
Southern Europe / Mediterranean
EuropeEUSchengen
English-speaking EU + Schengen island with a famous corporate-tax-refund system (effective ~5%) and non-dom remittance basis: small, but very business-friendly.
79
Overall score
Good · 95% data coverage
Language
English / MalteseCurrency
EURCitizenship
5+ years (ordinary route; discretionary)Personal tax
0–35% (remittance basis for non-doms)Cost of living
€1,600 / mo (single)Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.
Score breakdown
87
Access
17%91Residence12%
76Citizenship and passport5%
78
Earning power
25%76Salary and work12%
79Buying power13%
69
Business and wealth
20%80Taxes7%
68Business8%
55Investment5%
84
Daily life
25%84Quality of life18%
84Education7%
80
Rights and institutions
13%90Freedom6%
72Rule of law7%
Pros
- English is official
- ~5% effective corporate tax via refunds
- EU + Schengen
Cons
- High refund-system complexity & substance rules
- Small island, crowded
- Slow bureaucracy
Best for
Holding & trading companiesiGaming/fintechNon-dom relocators
Score profile
Access
Residence
91
Citizenship
70
Passport
93
Earning power
Salary & work
76
Buying power
79
Cost of living
58
Economy
90
Business and wealth
Taxes
80
Personal tax
36
Corporate tax
0
Business
68
Investment
55
Wealth building
68
Daily life
Safety
79
Healthcare
90
Environment
67
Infrastructure
80
Education
84
HDI
92
Rights and institutions
Freedom
90
Rule of law
72
Access
Residence
Openness to residents
91Excellent
Migrant stock37.0% of population (2024)
Regulatory quality0.49 (−2.5 to 2.5) (2024)
Main pathways
Permanent Residence Programme (MPRP)Nomad Residence PermitGlobal ResidenceKey Employee
| Student | Student visa; limited work after 90 days of study. |
|---|---|
| Work | Single permit / Key Employee Initiative for skilled hires. |
| Self-employed | Self-employment permit with capital & substance requirements. |
| Permanent | MPRP grants residence via property + government contribution. |
Citizenship
Citizenship accessibility
70Good
| Years required | 5+ years ordinary naturalisation (discretionary) |
|---|---|
| Dual allowed | Yes |
| Language | Maltese or English knowledge; integration criteria |
| Residence | Long legal residence for ordinary naturalisation |
| Notes | The Court of Justice of the EU ruled Malta's investor-citizenship scheme contrary to EU law on 29 April 2025. Do not treat investment as an available citizenship route. |
Passport
Passport power
93Excellent
185 / 198
Mobility
#10
Global rank
Yes
Biometric
- Visa-free139
- On arrival38
- eTA8
- Visa required13
Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.
Earning power
Salary & work
Labour-market strength
76Good
Output per worker$115,955 PPP (2024)
Unemployment2.9% (2025)
Participation64.0% of 15+ (2025)
Mean monthly earnings of employees
Overall$2,087 · $2,906 PPP (2020)
Tech (IT & comms)$2,695 · $3,754 PPP (2020)
| Freelance | Strong iGaming, fintech & blockchain sectors |
|---|---|
| Job market | English-language workplaces; concentrated in gaming/finance. |
Buying power
Purchasing power score
79Good
GNI / person$64,900 PPP (2025)
Consumption / person$30,876 PPP (2024)
Price level69 (US = 100) (2025)
Income inequality31.8 Gini (2023)
Inflation2.4% / yr (2025)
Cost of living
Affordability
58Moderate
Price level69 (US = 100) (2025)
| Rent | €900–1,500 (1BR central) |
|---|---|
| Monthly | €1,600 |
| Cities | Valletta, Sliema, St Julian's, Gozo |
Economy
Economic strength
90Excellent
Output & income
GDP$27.8B (2025)
GDP / person$47,907 (2025)
GNI / person$64,900 PPP (2025)
GDP growth6.8% / yr (2024)
Stability & labour
Inflation2.4% / yr (2025)
Unemployment2.9% (2025)
Output per worker$115,955 PPP (2024)
Sector composition
Agriculture0.5% of GDP (2025)
Industry10.1% of GDP (2025)
Services81.3% of GDP (2025)
Main industries
TourismiGamingFinancial servicesMaritime & logisticsElectronics
Top exports
Electronics & semiconductorsServices (gaming, finance, tourism)Refined fuels
| Type | High-income, services-led |
|---|---|
| Key sectors | Online gaming & fintech, Tourism, Maritime registry |
| Summary | A small island economy specialised in tourism, online gaming and international financial services. |
| Currency | Euro (eurozone member) |
Business and wealth
Taxes
Tax friendliness
80Excellent
| Personal | 0–35% progressive; non-doms taxed on remittance basis |
|---|---|
| Corporate | 35% headline; 6/7 refund to shareholders → ~5% effective |
| Capital gains | Foreign gains untaxed for non-doms unless remitted |
| Dividends | Full-imputation system; refunds reduce double taxation |
| Exit tax | Corporate exit tax under ATAD; limited for individuals |
| Foreign companies | CFC rules apply (ATAD) |
Personal tax
Personal tax
36Limited
| Personal | 0–35% progressive; non-doms taxed on remittance basis |
|---|---|
| Freelance | Self-employed registration; popular for consultants |
| Capital gains | Foreign gains untaxed for non-doms unless remitted |
| Dividends | Full-imputation system; refunds reduce double taxation |
| Exit tax | Corporate exit tax under ATAD; limited for individuals |
Corporate tax
Corporate tax
0Low
| Corporate | 35% headline; 6/7 refund to shareholders → ~5% effective |
|---|---|
| Capital gains | Foreign gains untaxed for non-doms unless remitted |
| Dividends | Full-imputation system; refunds reduce double taxation |
| Foreign companies | CFC rules apply (ATAD) |
Business
Business friendliness
68Good
Regulation & bureaucracy
Regulatory quality0.49 (−2.5 to 2.5) (2024)
Government effectiveness0.62 (−2.5 to 2.5) (2024)
Operating rules
| Foreign company | Yes: full foreign ownership; major holding hub |
|---|---|
| Local company | Private LTD; €1,165 min capital (20% paid up) |
| Freelance | Self-employed registration; popular for consultants |
Investment
Investing environment
55Moderate
Market cap19% of GDP (2025)
Private credit62% of GDP (2024)
| Capital gains | Non-doms: foreign gains untaxed unless remitted |
|---|---|
| Dividends | Data not available yet |
| ETFs & funds | Data not available yet |
| Wealth tax | None |
| Brokers | Good: EU brokers; established fund industry |
| Foreign access | Data not available yet |
| Tax-advantaged | Data not available yet |
Wealth building
Wealth accumulation
68Good
Salary & work
76Good
Business
68Good
Investment
55Moderate
Tax friendliness
80Excellent
Cost of living
58Moderate
Daily life
Safety
Safety & stability
79Good
Institutions & stability
Control of corruption0.27 (−2.5 to 2.5) (2024)
Political stability0.80 (−2.5 to 2.5) (2024)
Check current government travel and security advice before relocating.
Healthcare
Healthcare score
90Excellent
Outcomes
Life expectancy83.0 years (2024)
Under-5 mortality5.3 per 1,000 births (2024)
Capacity & resourcing
Physicians4.51 per 1,000 (2022)
Hospital beds4.09 per 1,000 (2022)
Health spending$5,706 PPP / person (2023)
System & costs
| System | Universal public + private |
|---|---|
| Insurance | Public for contributors; private required for many residence permits |
| Average cost | €500–1,000 / yr private cover |
Environment
Environment score
67Good
Environmental pressure
PM2.5 exposure10.8 μg/m³ annually (2023)
Water stress72.6% (2022)
Infrastructure
Infrastructure score
80Excellent
Digital infrastructure
Internet use93.9% (2024)
Internet resilience55 / 100 (2026)
Fixed speed88 / 100 download index (2026)
Mobile speed74 / 100 download index (2026)
Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index
Utilities
Electricity access100.0% (2023)
Grid losses8.3% of output (2023)
Transport
Transport quality3.70 / 5 (2022)
Air connectivity27,730 departures / million people (2023)
Education
Education score
84Excellent
Attainment
Expected schooling15.9 years (2023)
Mean schooling12.4 years (2023)
Participation & investment
Tertiary enrolment81% gross (2023)
Education spending4.7% of GDP (2022)
| Tuition | €1,000 (EU) – €11,000 (non-EU) |
|---|---|
| Public university | University of Malta low for EU; English-taught |
| Languages | English, Maltese |
| Student work | Work permitted after 90 days of study, ~20 hrs/week |
HDI
Human development score
92Excellent
HDI0.924 (2023)
Knowledge
Expected schooling15.9 years (2023)
Mean schooling12.4 years (2023)
Rights and institutions
Freedom
Freedom score
90Excellent
| Freedom in the World | 90 / 100 (Free) |
|---|
Sources
Rule of law
Rule of law score
72Good
| Rule of Law percentile | 72 / 100 |
|---|
Sources
Resources
Official references
Identità (Identity Malta): Residenceidentita.gov.mtCommissioner for Revenuecfr.gov.mtResidency Malta Agencyresidencymalta.gov.mtCourt of Justice of the EU: Case C-181/23curia.europa.euUNDP Human Development Report 2025hdr.undp.orgInternet Society Pulse Internet Resilience Indexpulse.internetsociety.orgWorld Bank World Development Indicatorsdata.worldbank.orgILOSTAT (International Labour Organization)ilostat.ilo.org
Quick links
Data is illustrative. Not legal or tax advice.