Malta

Individual - Residence

Last reviewed - 28 February 2020

There are few specific rules relating to residence, ordinary residence, domicile, locality of income, or the remittance of income to Malta. Persons are usually held to be domiciled in a country where they have their permanent home. The locality where income arises is determined in accordance with the category of income concerned, and different criteria may apply to different sources of income. Persons are considered to be ordinarily resident in Malta when they are so resident in the ordinary or regular course of their lives. The remittance of income to Malta is a question of fact.