Eligibility requirements
- Third-country national (non-EU, non-EEA, non-Swiss) who can prove the ability to work remotely using telecommunications technology, and who falls into one of three categories: employed under a contract with an employer registered abroad; a partner or shareholder conducting business for a company registered abroad; or a freelancer or consultant with contracts for clients whose permanent establishment is abroad.
- Gross annual income of at least €42,000 from that remote work, evidenced by contracts, payslips, invoices and bank statements. Contractors serving the Maltese subsidiary of a foreign company are not eligible.
- A valid property rental or purchase agreement in Malta, health insurance covering risks in the EU (including Malta) and the UK, a police conduct certificate and a passed background verification.
- No work for, or services to, employers or companies based or registered in Malta during the permit; breach may lead to revocation. This applies to dependants as well.
- Family: spouse or partner, minor children and principally dependent unmarried adult children (and adult children with a medical condition or disability) may be included at the outset; later additions are generally possible only at renewal, except newborns.
- Nationals of countries on the Agency's exclusion list, and applicants with adverse findings in due diligence, are ineligible.
Legal framework
Residency Malta Agency: Nomad Residence Permit eligibility ↗
The Agency's published eligibility criteria, income threshold and categories of remote work.
Nomad Residence Permits (Income Tax) Rules, S.L. 123.210 (L.N. 277 of 2023) ↗
Sets the 10 per cent rate on income from authorised work and the 12-month exemption; published 7 December 2023.
Income Tax Act, Cap. 123 ↗
Parent Act; ordinary residence and remittance rules apply to income outside the special rules.
Build the evidence
Prepare records that substantiate the relevant criteria. The final checklist depends on the applicant, route and filing authority.
- Employment contract, shareholder or partnership documents, or client contracts demonstrating remote work for entities established outside Malta, with evidence that the work can be performed remotely.
- Income evidence for the €42,000 threshold: payslips, invoices, tax returns and six months of bank statements.
- Lease or purchase agreement for Maltese accommodation and a health insurance policy covering the EU, Malta and the UK.
- Passport, police conduct certificate, a CV and a letter of intent describing the remote-work arrangement.
- For family members: marriage or partnership evidence, birth certificates, dependency evidence and their own insurance.
How to apply
- 01
Confirm the category and threshold
Decide which of the three categories applies and check that gross income from that work is at least €42,000. Mixed arrangements that include Maltese clients do not qualify.
- 02
Apply online and pay the fee
Submit the application to the Residency Malta Agency with the document set and the €300 application fee per person. Visa-nationals may need an entry visa after approval in principle.
- 03
Background verification
The Agency conducts due diligence. Approval is discretionary and the Agency may request further evidence or an interview.
- 04
Collect the residence card in Malta
Attend biometrics and pay the €100 card fee. The permit is issued for one year; Schengen travel of 90 days in any 180 is available while it is valid.
- 05
Manage tax and renewal
Register for tax where required. Income from authorised work is taxed at 10 per cent after a 12-month exemption, subject to double-tax relief; other income follows ordinary rules. Apply for renewal before expiry, up to a maximum of four years in total.
After approval & family planning
- Dependants may reside in Malta with the holder but may not work for Maltese entities. Children may attend school in Malta.
- The permit must be renewed annually and may be refused at renewal; income, insurance and accommodation evidence are re-examined. There is no path from the permit to permanent residence.
- A holder who wishes to stay beyond four years must qualify under a different route, such as employment with a Maltese employer, the Startup Residence Programme or MPRP.
What this route builds, and what it opens
WG assesses every route on three returns: the knowledge it adds, the cognitive capability that sustained work abroad develops, and the institutional opportunity it opens or closes. Real work is the mechanism in each case.
Knowledge
The permit adds no Maltese employment record, since work for Maltese entities is prohibited. Its knowledge return is the experience of operating a foreign business or role from an EU jurisdiction, including EU data-protection, banking and tax interfaces, which is modest but real for a founder or consultant.
Cognition
Living in a small, bilingual EU member state while serving clients elsewhere builds a particular capability: managing time zones, EU compliance and a dispersed client base from a stable base. It is a weaker return than embedded employment in a Maltese organisation.
Opportunity
The permit opens up to four years of EU residence with Schengen mobility and a defined tax rate on remote income, and dependants may reside and study. It closes Maltese employment and does not lead to permanent residence, so it is a bridge for a founder testing Malta before the Startup Residence Programme or for a family evaluating MPRP, not a destination in itself.
Programme context. This permit is not an affiliate-employment route and does not satisfy any requirement for genuine service with a Maltese entity. It may be assessed where a participant's role is genuinely remote for a non-Maltese affiliate and the stay is temporary. Read the framework ↗
Frequently asked questions
How is my remote-work income taxed?
Under S.L. 123.210, income from authorised work is chargeable at 10 per cent, subject to double-taxation relief, with an exemption for the first 12 months from the later of the permit date or 1 January 2024 where presence in Malta is merely casual. Income outside the authorised work follows ordinary Maltese rules. The Agency does not give tax advice; take independent advice in Malta and in the home jurisdiction.
Can I work for a Maltese client occasionally?
No. The permit prohibits work for, or services to, employers or companies based or registered in Malta, and breach may lead to revocation.
Can I bring my family?
Yes: spouse or partner, minor children and principally dependent adult children, included in the first application. They receive residence but not Maltese labour-market access.
Does the permit lead to permanent residence?
No. It is capped at four years in total and does not count towards MPRP, which is a separate programme, or towards EU long-term resident status in the ordinary way.
Can I travel in the Schengen area?
Yes, for up to 90 days in any 180-day period while the permit is valid.
Points to consider
- The employer's tax position should be reviewed. The 2023 rules address the individual's tax; whether the employer acquires a Maltese presence depends on the facts and on the employer's home-country rules.
- Social-security coverage is not addressed by the permit. Check whether a certificate of coverage from the home country is available.
Sources & further reading
Editorial review: 21 October 2026. Official rules, forms, fees and entry restrictions can change. Check the linked authority before an application or investment decision.
General information, not an individual eligibility decision or legal, tax or investment advice. The competent authority determines the outcome. WG’s engagement and any regulated professional work are scoped separately.