Returned Migrants

Persons born in Malta and who are not nationals and would like to take up Permanent Residence can do so. To qualify for the reduced flat tax rate of 15%, which is subject to a minimum of €2,329 (Lm1,000)  per annum, one has to satisfy the eligibility requirements and conditions.

Those persons who are born in Malta and have been absent from for at least 20 years, during the last 25 years prior to their return to Malta, will, if they so elect, also qualify for the same tax concession provided they remit to Malta annually at least €13,976 (Lm6,000)  plus €2,329 (Lm1,000)  for each dependent.

Returned migrants may engage in work, however, any income derived, will be taxed at standard rates. Maximum rates today are at 35%.

Useful Addresses:

Department of Citizenship and Expatriate Affairs
The Director
3, Castille Place
Valletta CMR 02
Tel: 21250570/3

Importation of personal belongings/Customs Duty
The Director General (Customs)
Customs Department
Valletta CMR 02
Tel: 25685100

Income Tax
The Director General (Inland Revenue)
Inland Revenue Department
Floriana CMR 02
Tel: 21220485/9

Health Services
The Chief Government Medical Officer
Department of Health
Merchants Street
Valletta CMR 02
Tel: 21224071

Permit for the purchase of Property
The Director
Capital Transfer Duty Division
46, Merchants Street
Valletta CMR 02
Tel: 21220481/4

Local Councils
The Director (Local Councils)
Local Councils Department
Chateau de la Ville
21, Archbishop Street
Valletta CMR 02
Tel: 21226515

Food and Veterinary Regulation Division
Albertown
Marsa
Tel: 21225930