Malta
Malta is an EU base with a genuine non-dom regime: residents who are not Maltese-domiciled pay tax only on Malta income and on foreign income they bring into Malta, and foreign capital gains are not taxed even if remitted. For a UK citizen (now non-EU) the Global Residence Programme adds a flat 15% on remitted income with a EUR 15,000 yearly minimum, and Maltese companies can get the effective tax on trading profit down to about 5% through shareholder refunds. The catch is complexity, a EUR 5,000 minimum tax for larger non-doms, and heavy EU scrutiny of Malta's schemes.
Latitax verdict
Remittance basis for non-doms: foreign income left abroad is not taxed.
Ideal for: Investors with mainly foreign income who want an English-speaking EU base.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary35%
Capital gains
UnverifiedUp to 35%; foreign gains of non-doms untaxed
Inheritance / estate
UnverifiedNo inheritance tax (duty on Maltese property and shares)
Wealth tax
UnverifiedNone
Corporate tax
Secondary35% headline (about 5% after shareholder refunds)
Tax system
SecondaryRemittance basis for non-domiciled residents
Research, not advice. Rates change; confirm with a qualified professional before acting. 10 official sources, reviewed 2026-09-29.