Malta has emerged as one of the most attractive jurisdictions for residency especially for UK resident non-doms and high net worth and ultra-high net worth individuals seeking alternative options after the abolition of the UK non-dom regime effective April 2025 and introduction of the replacement foreign income and gains (FIG) regime. This article considers how Malta has cultivated such an attractive residency regime its comparative advantages and acknowledges important considerations.
Evolution of Malta’s res non-dom tax system
The resident non-dom tax rules of Malta originate from the UK system which should come as no surprise given the historical connections between the two countries. The introduction of Malta’s Income Tax Act in the 1940s under British colonial governance established the foundation for Malta’s personal tax framework which has since imposed taxation on non-domiciled resident individuals known as ‘res non-doms’. This historical connection...
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