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Expat guide
From Canada

Expatriate to Malta from Canada: tax guide 2026

Everything a Canada tax resident needs to know before relocating to Malta. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.

Income tax

Variable

Capital gains

0 %

Corp tax

35 %

Crypto

0 %

Inheritance

0 %

VAT

18 %

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Malta offers one of the EU's best tax value propositions in 2026. The Non-Dom regime allows paying only 15% tax on remitted income (remittance basis), with an annual minimum of EUR 5,000. Foreign-source income not remitted is exempt. Combined with sunshine, English as an official language and EU single market access, Malta increasingly attracts freelancers and digital entrepreneurs.

What you need to know as a Canada resident

Exit tax Canada

Applies

Canada applies a departure tax (deemed disposition) on all unrealized gains upon fiscal emigration. Effective rate ~26.8%.

Why expatriate to Malta?

Non-Dom regime: how it works in 2026

Malta's Non-Domiciled status is available to any foreigner who is not "domiciled" in Malta (in the legal sense of domicile of origin). In practice, virtually all expats are eligible. The principle: you're only taxed on Maltese-source income AND remitted foreign income (transferred to a Maltese account). Foreign income kept abroad = 0% tax.

The EUR 5,000/year minimum

Since 2018, Non-Doms must pay a minimum of EUR 5,000 tax/year if residing in Malta (183 days). This is the "floor." In practice, this means remitting ~EUR 33,000 of foreign income (taxed at 15%). Beyond that, only remitted amounts are taxed.

Company structure: the 6/7ths mechanism

Malta has a nominal CT of 35%, but thanks to the shareholder refund system (6/7ths refund), the effective rate drops to ~5%. This mechanism is perfectly legal and EU-validated. Condition: you need a holding (often in Malta itself) that owns the operating company and claims the refund after dividend distribution.

2026 Tips

  • Nomad Residence Permit: for remote workers earning ≥ EUR 2,700/month from foreign sources. Processing: 4-8 weeks.
  • No tax on foreign capital gains if not remitted.
  • Crypto: long-term crypto gains (held as store of value) are exempt. Frequent trading is considered business income (35% CT, 5% effective via structure).
  • Cost of living: Malta is ~30-40% cheaper than France for housing. A studio in Sliema/St Julian's: EUR 800-1,200/month.
  • Inheritance: no inheritance tax between ascendants/descendants. 5% stamp duty on real estate transfers only.

Special expat regimes

2 regime(s) available in Malta to optimize your taxes.

Exit tax in Malta

No exit tax

None

No formal exit tax in Malta.

Crypto asset taxation

Capital gains

0 %

Long-term

0 %

Crypto-to-crypto

Exempt

Reporting

Required

0% for individuals holding crypto as a long-term store of value. Active trading may be taxed at progressive rates (max 35%). Advanced regulatory framework (MFSA Virtual Financial Assets Act). Malta is a recognized European crypto hub.

Legal structures for your business

1 legal structure available for doing business in Malta.

1

Malta Limited (Ltd)

Most common structure

IS 35 %Reduced 5 % Participation exemption

* Information for guidance for a Canada tax resident. Consult an international tax expert for your situation. Data 2026.