Rental Investments Tips

The tradition of rental investment in Malta dates back to the age-old practice of land ownership. Historically, affluent individuals acquired properties to lease to tenants. This trend gained prominence during the 19th and 20th centuries, as Maltese citizens rented out their properties to the British forces stationed in Malta and to fellow Maltese who couldn't afford to purchase their own homes. In the...


For tax purposes an individual is normally regarded as being resident in Malta for particular year if, in that year, his stay in Malta exceeds 183 days. As already noted, however, foreigners residing in Malta are not taxed on their worldwide income, but only on Maltese source income and capital gains and on foreign source income remitted to Malta. Foreign source capital gains are not taxed even if remitted...

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