What is the Malta non-dom tax regime?
If you live in Malta but are not domiciled here, you are taxed on the remittance basis. This means you only pay Malta tax on foreign income that you bring into (remit to) Malta. Foreign income kept abroad is not subject to Malta tax. Foreign capital gains are not taxed even if remitted. A minimum annual tax of EUR 5,000 may apply if your foreign income exceeds EUR 35,000.