The second typology that we are going to analyze are natural persons who, in addition to maintaining a foreign residence (with respect to Malta) reside or are resident in Malta.

These subjects are subject to taxation on income produced in Malta, on income earned abroad but collected in Malta and on the capital gain generated, thanks to their activities, including foreign ones, in Malta.

The taxes in Malta are subject to progressive rates, in brackets, up to a maximum of 35%, with different modulations depending on whether the tax payer is single or married.

How does personal income taxation work in Malta? We explain it to you!

This is the second type and in the next articles we will analyze the remaining types of natural persons.

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