Working in Malta

Home Sectors Foreign residents Working in Malta

Working in Malta is a combination of high work ethics and lovely sunshine...

... throughout most of the year.

The Maltese labour market is currently still very much protected and expatriates working in Malta will require a work permit to enable them to exercise their activities. The issuance of such permits is not guaranteed, and usually depends on the unavailability from the local labour pool of the necessary skills or expertise involved to undertake the specific job at hand.

Irrespective of the tax residency, the income of expatriates for services carried out in Malta is by its nature accruing in Malta and is therefore subject to tax in Malta. Other considerations to keep in mind include social security contributions, which may need to be paid in Malta and alternatively double tax treaties the provisions of which reduce double taxation on income.

The tax rates applicable are as follows:

Single Rates

Married Rates

Income - Lm - %

Income - Lm - %

0 - 3,000 - NIL

0 - 4,000 - NIL

3,001 - 4,000 - 15

4,001 -5,900 - 15

4,001 - 6,000 - 25

5,901 - 8,400 - 25

Over 6,000 - 35

Over 8,400 - 35


We can guide you through or handle your work permit application and advise you on the fiscal implications of working in Malta. Grant Thornton has an experienced team which deals with such matters on a regular basis and has therefore the resources and contacts to save you valuable time and effort.