Malta day-count rules

Spending time in Malta? The rules below can affect tax residency and your right to remain. This page brings Malta’s day-count rules together in one place — each explained in plain English, with links to the official sources.

Malta — Tax Residency (Facts-Based, No 183-Day Rule)Malta has no statutory 183-day tax residency rule. The Income Tax Act defines a resident as someone who resides in Malta apart from reasonable temporary absences — a facts-based test. Where the six-month figure really comes from, and what actually decides your status.Facts-based residence test (183 days is an indicator, not a statutory trigger)

Malta — Nomad Residence Permit: 5-Month Presence for RenewalRenewing Malta's Nomad Residence Permit requires evidence of residing in Malta for a cumulative 5 months over the previous 12 — tracked conservatively as 153 days. Proof is Malta bank statements showing local transactions.≥5 MONTHS / 12