Valletta, for a high earner.

In short, current to October 2026

• A person earning $1,000,000 and resident in Valletta, Malta, pays an effective 34% of income tax on the Patrician.ch 2026 model, keeping $661K. At $300,000 the effective rate is 31%, and at $3,000,000 it is 35%.
• Malta does not tax a resident individual on a gain from shares listed on a recognised stock exchange, the New York Stock Exchange included, so a sale of listed shares after residence begins carries no Maltese tax. Gains on unlisted shares stay taxable, at rates up to 35%.
• Inheritance: Children pay 5% or less. Malta levies no inheritance tax, but a 5% duty applies when Maltese real estate passes on death.
• Malta operates a special regime for arriving foreigners: Non domiciled residents pay tax only on income remitted to Malta, 15% under the Global Residence Program. 49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction that does.
• On the passports most readers hold, the realistic route into Valletta is Residence by investment, Lump sum residence, Remote work visa.
• Cost of the life is 66 on the Patrician.ch index where Zurich is 100, safety 8 of 10, schools 7 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
• Rules moved in April 2025: investor citizenship was struck down by the EU Court of Justice. Any figure above is current to October 2026 and should be confirmed with counsel before it is relied on.

Official sources: Malta Tax and Customs Administration, Laws of Malta, Residency Malta Agency. Checked against them on 22 October 2026.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated 29 October 2026. Cite as: Patrician.ch, Valletta tax and residence 2026 for a high earner, patrician.ch/cities/valletta/, October 2026.