Move to Malta from Portugal.
For internationals rethinking Portugal after NHR: Malta offers a remittance-basis tax position under general law, residence routes for EU and non-EU nationals, and an English-speaking EU base two hours away. We sequence the exit and the landing so nothing falls between the two systems.
Most relocation problems are timing problems: day counts, treaty tie-breakers, filings that overlap two systems. We plan the departure calendar with your Portuguese adviser and run the Maltese side - residence, tax registration and first-year positioning - as one managed file.
A post-NHR tax answer. Malta’s non-dom remittance basis is not a scheme with an expiry date - it is default treatment for foreign-domiciled residents. Foreign income stays outside Maltese tax unless remitted, subject to the statutory minimum.
A route for every passport. EU citizens register under the self-sufficient route with modest means thresholds. Non-EU families use the MPRP for permanent residence, or the GRP for a 15% remitted-income tax status.
A soft landing. English is an official language, contracts and banking run in English, and the international community is dense. The move is administrative, not cultural.
FAQ
Is Malta’s non-dom basis like NHR?
It is broader in one key way: it is general law, not a ten-year scheme. Foreign-domiciled residents are taxed on Maltese-source income and on foreign income only if remitted. Residents with foreign income of EUR 35,000 or more pay a minimum tax of EUR 5,000 per year.
I am an EU citizen - what does residence require?
EU/EEA nationals register under the self-sufficient route: proof of means above modest statutory thresholds, health cover and a Maltese address. No investment, no quota. Non-EU family members can usually be included.
Does Portugal charge an exit tax when I leave?
Portugal applies exit-tax rules in specific situations - notably for companies migrating and certain deferred-gain positions - and trailing rules can apply to individuals. We sequence the move with your Portuguese adviser so the exposure is known before you book flights.
How many days must I spend in Malta?
Tax residence is typically established through presence and intention - the 183-day test is the anchor, but facts matter. We build your day-count plan around the treaty tie-breaker so the position is defensible in both countries.
Can my company move with me?
Often, yes. Malta permits redomiciliation from many jurisdictions, or a fresh Maltese entity may be cleaner. The route assessment covers the corporate side alongside the personal one.