Malta's Tax and Customs Administration has issued guidelines explaining the income tax treatment applicable to individuals holding a Nomad Residence Permit, which grants a third-country national a license to perform work in Malta limited exclusively to "authorised work". Authorised work qualifies when either of the following conditions is met:
- The individual works for a foreign employer that is not resident in Malta and has no fixed place of business in Malta; or
- The individual is self empl…