Workforce Mobility & Immigration in Malta

Moving workforce into Malta

Malta taxes resident companies at a flat 35% on worldwide profit — the highest nominal corporate rate in the EU. The mechanism that makes this headline figure misleading on its own is the full imputation and refund system: once a company distributes dividends after paying the 35% tax, shareholders can claim a refund of 6/7ths of that tax for trading income (5/7ths for passive interest and royalties, 2/3rds for certain other categories), bringing the effective combined rate down to approximately 5% for most operating businesses. Since 2025, companies may instead elect the Final Income Tax Without Imputation (FITWI) regime — a flat 15% rate with no refund mechanism — a simpler alternative for companies that prefer not to navigate the refund claim process.

Freedom of movement, and the route for everyone else

Nationals of EU and EEA member states, and Switzerland, have full freedom of movement into Malta: no visa and no work permit are required, though address and tax registration is still expected shortly after arrival.

For third-country nationals, EU Blue Card and the Malta Single Permit are the main routes for non-EU hires

What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Malta guide for the employer registration steps that come next.

What it costs to house a relocating employee

Figures below are indicative for Valletta / Sliema area, Malta's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

Frequently asked questions