Can I freelance in Malta on the Nomad Residence Permit?

Yes — the NRP allows you to work as a freelancer or independent contractor for clients outside Malta. You are NOT permitted to provide services directly to Maltese clients or work as an employee of a Maltese company while on the NRP. Your foreign clients must be paying you from outside Malta.

How does the 6/7 refund work in practice for a solo founder?

You form a Malta Ltd. The company pays 35% CIT on its profits. You then distribute dividends. As a direct non-resident shareholder, you register with the Malta Tax Authority for the refund. After dividends are paid, you file the refund claim. You receive back 6/7 of the 35% tax paid — so the effective cost is 5%. The refund typically arrives within 14 days to several months. Total effective tax on €100,000 company profit: ~€5,000.

What is the minimum salary for the HQP (Highly Skilled Individuals) scheme?

From 1 January 2026 (Legal Notice 20/2026), the minimum qualifying salary is €65,000/year exclusive of fringe benefits. This is significantly lower than the previous €100,061 threshold, opening the scheme to a much broader range of mid-senior professionals in financial services, iGaming, aviation, and the VFA sector.

Do I need to speak Maltese to work in Malta?

No — English is an official language and the business language of all international sectors. In iGaming, fintech, financial services, and tech, 100% of daily work is conducted in English. Some local public sector roles require Maltese, but for most expat employment paths, English alone is entirely sufficient.

Can a non-EU national own 100% of a Malta company?

Yes — Malta allows 100% foreign ownership of Malta Ltd companies with no local shareholder or director requirement. A licensed corporate service provider (CSP) acts as registered agent and provides the registered office. Directors can be non-resident. This makes Malta company formation straightforward for non-EU founders.

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🇲🇹 Malta

Work & Business

10% + 10%

Employment SSC

Employee + employer; access full public healthcare as SSC payer

15%

Self-Employed SSC

Of prior year's net income; 3 provisional payments/year

15% flat

HQP Tax Rate

Min salary €65,000/yr from Jan 2026; qualifying sectors only

€221.78/week

Min. Wage (2026)

€963/month; standard adult national minimum wage

~5%

Corporate Tax (effective)

Via 6/7 refund; or 15% FITWI (elective, from Sep 2025)

Required

Work Permit (non-EU)

Single permit system; employer must demonstrate no suitable EU candidate

Last updated: March 2026

Overview🏙️Sliema 🏛️Valletta

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Overview

Malta's economy is dominated by financial services, iGaming (Malta is the #1 licensed gambling jurisdiction in the EU), tourism, and a growing tech and crypto sector. English as an official language and EU membership make Malta easy to do business in. The Highly Skilled Individuals (HQP) scheme offers a 15% flat tax to qualifying professionals in financial services, iGaming, aviation, and VFA sectors. The 6/7 corporate tax refund system reduces effective corporate tax to approximately 5%. Social security contributions for employees are 10% (matched by employer) — higher than some Balkan alternatives but typical for EU.

Key Takeaways

EU citizens: work freely; register with Identità and get a social security number (eResidence card for long-term stays)
Self-employment registration: register with Malta Tax Authority (IRD) and the Social Security Department; VAT registration required if turnover exceeds €30,000/year
iGaming: 300+ MGA-licensed operators employ 10,000+ people in Malta; Betsson, LeoVegas, Kindred, PokerStars/Flutter all have significant Malta operations

Employment in Malta

EU citizens can work freely in Malta without a permit; non-EU nationals require a work permit (the Single Permit, combining residence and work authorisation). The main employment sectors for expats are financial services, iGaming, aviation, hospitality, and increasingly tech/crypto. English is the working language in virtually all international companies.

EU citizens: work freely; register with Identità and get a social security number (eResidence card for long-term stays)
Non-EU nationals: require a Single Permit — sponsored by the employing Maltese company; employer must demonstrate no suitable EU candidate was available (Labour Market Test, with exceptions for HQP-eligible roles)
National minimum wage 2026: €221.78/week gross (~€963/month)
Average salary: iGaming/fintech: €30,000–€60,000/year; financial services: €40,000–€80,000+; hospitality/tourism: €18,000–€28,000
Social security: employee pays 10% of gross; employer matches 10%; capped at ~€51.60/week for those born on/after 1 Jan 1962
Annual leave: minimum 24 days/year (4 working weeks); public holidays: 14 in Malta
Notice periods: 1 week (under 1 month service) up to 8 weeks (over 4 years service) under Maltese law
Unemployment rate: 2.6% (2025) — one of the lowest in the EU; labour market is tight, particularly in tech and financial services

Self-Employment, Freelancing, and Malta Ltd

Self-employed individuals in Malta register with the Malta Tax Authority and pay 15% social security on prior year's net income, plus standard PIT rates. Many expats prefer to operate through a Malta Limited Liability Company (Ltd) to access the favourable corporate tax structure (effective ~5% via 6/7 refund, or 15% FITWI).

Self-employment registration: register with Malta Tax Authority (IRD) and the Social Security Department; VAT registration required if turnover exceeds €30,000/year
SSC (self-employed): 15% of prior year's net income, paid as 3 provisional payments (April, August, December); minimum and maximum contributions apply
Malta Ltd formation: private company formation is straightforward; minimum share capital €1,165 (25% paid up); typically completed in 5–10 business days via a local corporate service provider
Corporate service provider: a licensed company service provider (CSP) is required as registered agent; annual fee €500–€1,500 typically
Annual audit: all Malta Ltd companies require an annual statutory audit; cost €800–€2,500 depending on complexity
VAT registration: standard rate 18%; registration mandatory above €30,000/year turnover; reduced rates for specific services
6/7 refund mechanism: shareholders (even non-resident ones) can register to receive the tax refund directly; takes 14 days to several months after dividend distribution
Substance requirement: for tax purposes, management and control (directors' meetings, strategic decisions) must demonstrably occur in Malta

Malta's iGaming, Fintech, and Crypto Ecosystem

Malta is the world's most prominent remote gaming jurisdiction by number of licensed operators. The Malta Gaming Authority (MGA) has licensed hundreds of online casinos, sports betting, and poker operators. The MFSA is a respected financial regulator. Malta was the first EU jurisdiction to pass comprehensive VFA (Virtual Financial Assets) legislation in 2018, attracting dozens of crypto companies.

iGaming: 300+ MGA-licensed operators employ 10,000+ people in Malta; Betsson, LeoVegas, Kindred, PokerStars/Flutter all have significant Malta operations
Financial services: MFSA-regulated funds, insurance companies, banking, and payment institutions; HSBC, Deutsche Bank, Erste, and dozens of fintechs operate in Malta
Crypto/VFA: first EU VFA framework (2018); Binance, OKX, and other major exchanges have held or sought Maltese licences; evolving regulatory landscape post-MiCA
Aviation: Air Malta (now SkyMalta), Ryanair, and numerous MRO companies; Transport Malta regulates aviation professionals who may qualify for the HQP scheme
English as working language: all of the above sectors operate entirely in English — a unique advantage for English-speaking expats
Networking: Malta AI & Blockchain Summit (MABS), iGaming Super Show, Malta Finance Summit — all annual events that attract the island's business community

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