Malta: 183 days in a year
Up to 183 days in Malta in the calendar year
About This Rule
Counts your days in Malta each calendar year: the Commissioner for Tax and Customs treats being present for more than 183 days in a year as making you tax resident for that year, whatever the purpose of your stay. The law itself sets no day count, so residence can also follow from the facts, such as your home, your visits, your intentions and your family and business ties. If you come to Malta to establish your residence, you are resident from the day you arrive, whatever your day count. This tracks the day count only.
Sources
Reviewed September 30, 2026
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