Malta is an island country located in southern Europe. The opportunity to combine remote work with relaxation on the Mediterranean coast attracts a huge number of freelancers from all over the world to this European country. The authorities are creating optimal conditions for self-employed individuals who work remotely (in particular, Malta is one of the first EU countries to provide 5G mobile internet access).
Crossing the Maltese state border with a “nomad visa” grants a remote worker a residence permit for 3 years. The “Nomad Residence Permit” program officially started in 2021. It applies to relocants living outside the EU, EEA, and Switzerland.
Specifics of Malta’s freelance visa
Those eligible to apply for a residence permit under the “Nomad Residence Permit” program include individuals who:
- Provide services using telecommunications equipment.
- Work as freelancers (performing tasks for foreign clients).
- Own or are shareholders of a company registered outside the island nation.
Mandatory requirements for applicants for temporary resident status in Malta include a sufficient level of financial security and a clean criminal record. The remote worker must earn at least 3,500 € per month (only profits from professional activities are considered). If relocating to the island state with family members (the “Nomad Residence Permit” program provides for such a benefit), the applicant’s income must automatically increase by 255 € (per family member).
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An essential condition for obtaining temporary resident status is having a permanent residence in Malta for the entire duration of the residence permit. Initially, the residence permit in Malta for the self-employed is granted for 1 year. The temporary resident status can be extended only twice (for the same term).
A residence permit holder is entitled to travel within the Schengen area without a visa and stay in a selected location for up to 3 months within a six-month period. In addition, a digital nomad working in the island nation can benefit from certain tax incentives. However, access to permanent residency and subsequent citizenship in the European country is restricted.
What taxes does a freelancer pay
Participants in the “Nomad Residence Permit” program are required to pay income tax. Previously, the tax was calculated on a progressive scale (from 0% to 35%), but as of December 7, 2023, the authorities have set a fixed rate of 10%.
If a freelancer spends more than 183 days a year in the island state, they are subject to the rule on double taxation. In such cases, a remote worker may expect a reduction in the tax burden, provided there is a double taxation agreement between the countries.
Tax table for digital nomads, freelancers, self-employed and sole proprietors
| Tax name | The amount of tax | Note |
| Income tax (domiciled residents) | Progressive scale: 0-35% | Applies to the entire global income. For single persons: 0% up to € 12,000, 35% over €60,000 |
| Income Tax (Digital Nomads by Nomad Residence Permit) | 0% (first 12 months), then 10% | The exemption applies only to foreign earnings. Local incomes are taxed at standard rates |
| Minimum tax for residents without domicile | 5,000 €/year | Required if income from foreign sources exceeds €35,000 and is not imported to Malta |
| VAT | 18% (standard), 7-5% (preferential) | Reduced rates apply to medical services, education, and cultural events |
| Capital gains tax | 8–12% | 8% – for sale of real estate after 3 years of ownership; 12% – for luxury properties |
| Social contributions (self-employed) | 15% of revenue | For agricultural workers – 10%. Paid quarterly |
| Corporate tax (for sole proprietors) | 35% refundable | The actual effective rate for trading companies is 5% after tax deductions |
| Stamp duty when buying real estate | 5% | 1% is paid upon signing the preliminary agreement, 4% – upon the main transaction |
How much does the visa cost
Applying for a Schengen visa to Malta requires the payment of a €80 consular fee. Applicants should note that in 2024, the visa service fee for VFS Global increased from 80 € to 90 €.
Applying for a Maltese residence permit (documents are submitted to the immigration service) involves paying a state fee of 300 €.
Required documents
To apply for temporary resident status in the island nation, the applicant must submit:
- application form;
- passport;
- rental agreement;
- 1 photo (3.5 x 4.5 cm);
- contract with an employer (from Malta);
- bank statement;
- medical insurance;
- certificate of no criminal record;
- receipt for payment of state duty.
The application is processed within 30 days. Documents must be submitted in a legalized format.
Recent changes in Malta’s visa policy
Back in 2023, the authorities of the country suspended the issuance of Schengen visas for citizens of some countries. Currently, permission to cross the island nation’s borders can still be obtained, but with stricter conditions. Specifically, a health insurance policy from a foreign company is required. There may also be bureaucratic delays that increase the processing time for a Schengen visa.
According to data from Google Trends, there has been a steady decrease in queries for digital nomad visas in Malta in 2024.
Frequently Asked Questions
The maximum period of stay under the Nomad Residence Permit program is four years (initial receipt for 1 year + 3 extensions for 1 year). No further extension is provided after this period.
To extend the status, you must reside in the country for at least 5 months a year. This is an important requirement that must be followed if a visa extension is planned.
It is recommended to apply for a digital nomad visa at least 2 months before your planned entry into the country. Given the possible delays in the review, it is better to set a longer period.
The minimum annual income is 42,000euros before taxes. The confirmation serves as:
- For employees – an employment contract and a bank statement for the last 3 months with a salary transfer.
- For the self–employed, there is a certificate of registration, a bank statement for the quarter, and contracts with clients.
- For freelancers, there are service contracts and payment documents. Income should be regular, one-time payments are not taken into account.
- Employees provide an employment contract with a remote work clause. If there is no such clause, a letter from the employer is required.
- The self-employed attach the company’s founding documents (Certificate of Incorporation, Share Register).
- Freelancers submit at least 2 valid contracts with foreign clients. Contracts with Maltese companies invalidate the application.
At the application stage, booking accommodation for 15-30 days is sufficient. After prior approval, it is required to provide a lease or purchase agreement for the entire duration of the visa.
The insurance is issued for all family members and is valid for the entire stay. The minimum coverage is 30,000€.
All documents issued outside Malta require translation into English by a certified translator and notarization. Affixing an apostille in the country of origin of the document. The exceptions are passports and international driver’s licenses.
The letter should contain a justification for choosing Malta, a description of professional activity, and details of income linked to bank transactions. The recommended volume is 1-2 pages. The document is signed by the applicant and notarized.
- Form N1 (application for a nomad’s residence permit).
- Form N4 (consent to the processing of personal data).
- A health declaration signed by a licensed physician.
After receiving a preliminary positive conclusion, the foreigner must submit additional documents within 30 days to complete the registration process.
- 300€ – non-refundable administrative fee for reviewing the application;
- € 27.5 – payment for the production of a resident’s ID card.
Payments are made through the online Residency Malta Agency platform after receipt of the invoice.
Yes, subject to confirmation of additional income:
- 20% of 42,000€ per spouse/partner (8,400 €/year).
- 15% per child (6,300 €/year).
For the first 12 months, digital nomads are exempt from paying taxes in Malta. After this period, they are required to pay income tax in the amount of 10%. This is significantly lower than the standard tax rate for other Maltese residents, which can reach 35%.
After receiving approval for a digital nomad visa, you must come to Malta to submit biometric data and obtain a residence permit card. No specific time frame has been specified for this step, but it is recommended to do so as soon as possible after receiving a positive decision.
At the application stage, it is enough to book accommodation for 15-30 days (from 770 €/month for a studio apartment). After prior approval, it is required to conclude a long-term contract.:
- 1,000–1,500 €/month is the average rental price in cities like Sliema or Valletta.
- 500-800 €/month – prices in rural areas or on the island of Gozo.
No, obtaining Maltese citizenship through a digital nomad visa is not possible. The time spent in Malta on a Nomad Residence Permit is not counted towards obtaining permanent residence or citizenship. To become a citizen, you must have lived in Malta for at least 5 years with a different type of residence permit (through investment or employment).
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