Citizenship and Residence in Malta

Today’s working environment not only requires a high degree of specialisation whether you’re a firm operating in the industrial sector or in the services industry. Firms have to meet exigent client deadlines in a professional manner to remain competitive and secure market share. With this context in mind, it is often the case that firms have to employ specialised services from abroad either because of a shortage in the Maltese labour market or simply because the particular skill is simply not available.


Subsequent Maltese governments understood this business need and throughout the years amended legislature to make it attractive for foreigners to work or settle in Malta for the medium to long term.


Lamima Consultancy Services Limited through its understanding in people’s management can facilitate:



Compliance procedures when engaging a “Highly Qualified Persons”

Highly qualified persons have a specialised definition under Maltese law.


Highly Qualified Persons are considered to hold “eligible office” and this is to be restricted to companies licensed and/or recognized by the Malta Financial Services Authority, companies licensed by the Lotteries and Gaming Authority and undertakings holding an Air Operators’ Certificate or an Aerodrome Licence issued by the Authority for Transport in Malta.


Furthermore, "Eligible office" comprises employment in one of the following positions:























Expatriates who perform a service as highly qualified persons can benefit from a reduced rate of tax of 15 per cent (15%) on their employment income. The objective of this benefit is to attract highly qualified executives and professional into expanding economic sectors which are potentially high value added economic centres.


Applicable rules to benefit from this scheme:


Employment Income





Qualifying Contractual Obligations


The Highly Qualified Person must:









Expatriate communities were always welcome to live in the Maltese Islands. The Islands relative size, long hours of sunshine, mild winters, stable economy, political stability, safe environment, natives that can speak multiple languages and some plausible reasons why expatriates decide to leave their homeland and reside in Malta or Gozo.


However, translocating from one part of the world to another can be a very stressful activity. Lamina can help in reducing burden of translocating by aiding expatriates comply with all statutory requirements required by law. Some statutory documents are common to all applicants but others are specific to EU Nationals or Third World Nationals.


Services offered by Lamima Consultancy Services Limited become even more useful when noting that in some occasions the bureaucratic process involves multiple government departments.


Tax planning remains at heart of the services offered by Lamima Consultancy Services Limited. Expats can benefit from special rates of tax on employment income.


Furthermore, foreigners living in Malta, whether for the short or long-term are required to have a permanent address. Lamima Consultancy Services Limited can serve as an interlocutor to find the ideal place in accordance to your budgets and tastes.


Statutory documents required when deciding to reside in Malta:


The documentation required as indicated hereunder differ between two cohorts, being: EU Citizens and Non EU Citizens.


Applications required for a Maltese residence permit:







EU Nationals







Non EU Nationals










Single Permits

Applications by Third Country Nationals for both residence and employment permits are also possible, however the procedure is slightly more bureaucratic as it is managed by three separate and autonomous governmental units; Identity Malta, the Police Immigration Office and the Employment and Training Corporation.


In such cases applications for work and residence permits have to be endorsed directly by the employer. Furthermore, the result of application will be communicated to the employee by Identity Malta and only in the case of an approved application can the person proceed to Malta.


For further information on may wish to consult the following guidelines compiled by the Employment and Training Corporation.


The following are the application forms associated with Single Permits:


Employment/Self Employment – CEA Form C with the signatures of both the employee and the employer;











Tax on Income

Tax on income in Malta is charged at progressive rates and different computation procedures apply (Married rates, single computation rates Parent rates, Non-resident rates)


Income tax rates to non-residents

Taxable Income (€)

Rate (%)

Deduct (€)

0 -700



701 – 3,100



3,101 – 7,800



7,801 and over







For further information regarding expatriate compliance procedures for either employment purposes or for the Highly Qualified Persons scheme kindly contact:


Key Contacts:


Alex Agius

Managing Director


Marica Bonello

Senior Auditor


Lamima Consultancy Services Ltd


Tel:       +356 21423059