Progressive rates up to 35%
European Union
Malta
Malta combines EU law, an English-speaking business environment and structures for funds, trusts and regulated business. Substance and the actual operating model require careful review.
SGCJURISDICTIONS
PERSONAL TAX PROFILE
What matters to a capital owner and family
Reviewed by SGC29.07.2026
Tax applies to specified transfers and assets; remitted foreign capital requires clear documentation.
No general inheritance or gift tax, but stamp duty may apply to specified assets and transfers.
No net wealth tax
A headline rate is only a starting point. The outcome depends on residence, income source, asset type, ownership structure and the rules of the family’s other countries.
TAX RESIDENCE
Residence and scope of taxation
Residence and domicile are separate concepts. For resident non-domiciled individuals, the remittance basis and minimum liabilities under particular statuses are important.
Domiciled and ordinarily resident individuals are generally taxed on worldwide income; non-domiciled residents on Malta-source income and specified foreign income remitted to Malta.
THE FAMILY OFFICE LENS
What to review before relocation or restructuring
We connect the owner’s personal tax position with companies, banking, investments, property and succession.
- 01
Separate income and capital before relocation and retain source-of-funds evidence.
- 02
Review any special residence programme and minimum tax separately.
- 03
Align foreign companies, trusts and distributions with the remittance basis.
WHAT WE REVIEW
A decision in the context of the whole family
- 01Tax residence criteria and the scope of worldwide taxation
- 02Personal income, dividends, portfolios, capital gains and property
- 03Companies, foundations, trusts, CFC and beneficial ownership
- 04Succession, gifts, wealth tax and international reporting
WHEN THIS MATTERS
When this jurisdiction may be relevant
A jurisdiction is assessed together with the family’s countries of residence, asset locations and business structure.
The family is selecting a centre for wealth ownership, banking or residence
Succession, foundations, trusts and corporate documents need to be aligned
The decision must account for reporting and consequences in family members’ countries of residence
THE ROLE OF SGC
Independent review
We compare the jurisdiction with alternatives and identify consequences for the family, not only incorporation advantages.
Local expertise
We engage licensed local counsel, tax advisers, administrators and other specialists.
One coordination layer
We retain the whole picture and ensure that a local solution does not conflict with arrangements elsewhere.
INDIVIDUAL REVIEW
Discuss how this jurisdiction may fit your objectives
We first identify the family’s objectives, connected countries and constraints. We then develop options and engage the required licensed specialists.
This material is general information. Tax regimes and requirements for companies, residence and disclosure change over time. Before any decision, SGC arranges a current review by licensed advisers in each connected jurisdiction.
SOURCES & REVIEW DATE
Primary references for further review
The SGC tax profile was reviewed on 29.07.2026. Links lead to tax authorities, regulators and the territory reference profile.