Malta Residence Programme min stay time

Anybody has experience with Malta “Resident Programme” requirements?
I’m EU national with a UK Ltd, considering taking Malta residence since you pay no personal tax on sources of foreign income there (if you keep your money in non-Maltese banks and rent property in Malta at all times).
Reading the requirements here:


One point is not totally clear to me, on page 12-13 they list the conditions that would make you loose the residence status (point f):
"[if the resident] Stays in any other jurisdiction for more than 183 days in a calendar year.[he/she loses the resident status]"
Does this just mean I can’t stay in any specific country for more than 183 days, or more broadly I can’t stay 183 days outside of Malta?
For example, if I spend 2 months a year in Malta and other 10 months in other countries but not longer than 3 months each, will I still be considered resident of Malta?
Would appreciate any help.

It means:

In extreme cases, your home country (passport country) can still claim your income if you can’t prove residency in another country for over ~183 days.

I’ve spoken to some Malta lawyers about this and you have to make sure your income from the UK is passive. If you are exerting control and management over the company then they will require you to pay Maltese income tax.

@flyonthewall thanks for the input, do you know exactly why they would tax you if you manage the company? This seems to contradict what is written in the “malta residence programme” document.

@levelsio Thanks for the comment, will keep in mind

Yes I was confused by that too. The guy said it would be seen as ‘working in Malta’ so it would not be considered foreign source income. Thus, I would have to pay Maltese income tax. He could’ve been wrong though so if you have another opinion on this, I would love to know about it.

Basically you have to clarify if your source of income will truly be considered foreign source if you are the owner and manager of your company (and perhaps one of only very few employees).

My experience based on 2 clients is that as long as Malta is your base and you are paying tax there (you don’t pay tax on money not remitted to the island) they are fairly relaxed. What they clearly would not like is someone who moves there for a year, gains residency then leaves and pays no taxes - what is in it for them? In that situation you might hit issues when you renew your residency card. The two people I know travel to the US, Australia and various other EU locations constantly but the largest single amount of time in one place is in Malta but the other places are where they 3 or 4 weeks working here and there. One of them has a Maltese company which could be a plus because the Maltese company has contracts in 4 countries which obliges him to travel.

My reading of this is similar to any other country.
Namely, there are 2 steps or components.
Let’s call it the the first year.
In the first year you establish official residency. Get documents and you can get a residency proof in Malta in 3-6 months. You start paying tax or filing returns. Get a driver license perhaps. You get an apartment to rent or buy on a yearly lease renewable.
Step 2 is where you spend your time thereafter. Malta is now your center of activities and you make sure you have very little ties in your passport country other than say bank accounts ,which can be anywhere.
My reading of this is that after the first year or so, you can be a nomad anywhere in the world and spend even zero days in Malta. Your vital interests and ties are there and you don’t spend more than 6 months anywhere else. Even if you did, if you have more ties in Malta and that would still be your taxation base.
So the key is the 1st year which requires more time there to setup your residency. After that, I see no reason you can’t travel indefinitely.
Ask yourself this question: If I am not resident in Malta or have ties anywhere else, where am I resident? So make enough ties in Malta so there is no doubt of your residency and you can take off in year 2.
Am I reading this correctly?