01 May FIFTH TYPE OF INDIVIDUALS
The fifth and last type that we are going to analyze are natural persons who belong to the category of permanent residents who intend to transfer tax residence to Malta.
They must obtain prior certification from the tax authorities on the basis of the “Permanent Residence Scheme“.
These subjects benefit from the following Maltese tax benefits:
rate of 15% on income remitted to Malta, above €4,193 per annum;
total exemption for capital gains remitted to Malta;
exemption from inheritance taxes;
special regime for tax refunds and reductions.
How does personal income taxation work in Malta? We explain it to you!
This is the fifth and final type of physical person.
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