Malta taxes a resident who is not domiciled there on a narrower base, while Portugal taxes a resident on worldwide income. Malta's lowest cited income floor is $3,750 a month, against $1,051 in Portugal. Malta naturalises after 5 years of residence, and Portugal naturalises after 10 years of residence.
Malta sources verified 2026-07-21. Portugal sources verified 2026-07-12.
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| MaltaSources verified 2026-07-21 | PortugalSources verified 2026-07-12 |
|---|---|
| Personal income tax | |
| Non-domIncome Tax Act, Cap. 123, art. 4(1) provisos | WorldwideCodigo do IRS, Artigo 15 (Autoridade Tributaria) |
| Lowest cited income floor, a month | |
$3,750 Remote workNomad Residence Permit FAQs, Residency Malta Agency | $1,051 Passive income (rentista)Meios de subsistencia, Vistos Nacionais (MNE) |
| Lowest cited investment route | |
$106,000 InvestorMalta Permanent Residence Programme Regulations, S.L. 217.26 | Not in this dossier yet |
| Citizenship | |
Residence first5 yrs | Residence first10 yrs |
| Your current passport | |
| Kept on naturalisationAcquisition of citizenship, Community Malta Agency | Kept on naturalisationLei 37/81 (Nationality Law), Artigo 8, consolidated (Diario da Republica) |
| EU access and English | |
| EU accessEnglish widely spoken | EU accessEnglish widely spoken |
* OmniFlag's own assessment, not a figure from a statute.
The full comparison, in words
Malta and Portugal differ on the three things a mover weighs first: what each taxes, the cheapest cited way in, and how long citizenship takes. On tax, Malta taxes a resident who is not domiciled there on a narrower base, while Portugal taxes a resident on worldwide income. On entry, Malta's lowest cited income floor is $3,750 a month on its remote work route. Portugal's lowest cited income floor is $1,051 a month on its passive income (rentista) route. On citizenship, Malta naturalises after 5 years of residence, and Portugal naturalises after 10 years of residence. The table below sets every cited figure side by side, and each dossier carries the full detail.
Common questions
Does Malta or Portugal tax foreign income?
Malta: A resident who is not domiciled in Malta is taxed on foreign income only on the amount received in Malta, and not at all on foreign capital gains; Maltese-source income is taxed in full. Portugal: Worldwide income, including foreign pensions, with credit for foreign tax paid.
When do Malta and Portugal treat you as tax resident?
Malta: Residence, not a day count, An individual is resident when they reside in Malta apart from such temporary absences as the Commissioner finds reasonable. There is no day-count test for individuals; the Act's only 183-day rule governs a company holding, not a person. Portugal: Day count, more than 183 days, in any 12-month period. Permanent home, a home kept in conditions showing intent to live there, whatever the day count. A tax residency test runs separately from the permit that lets you live there, so holding one does not settle the other.
What is the cheapest cited way to live in Malta or Portugal?
Malta's lowest cited income floor is $3,750 a month on its remote work route. Portugal's lowest cited income floor is $1,051 a month on its passive income (rentista) route.
Which grants citizenship sooner, Malta or Portugal?
Malta naturalises after 5 years of residence. Portugal naturalises after 10 years of residence. Malta lets you keep your current passport. Portugal lets you keep your current passport.
Read each dossier in full
Southern Europe
Malta
An English-speaking EU base with a remittance basis for foreign income and 10% on remote work.
- Nomad tax
- 10%
Southern Europe
Portugal
Passive-income and remote-work residence, a defined path to a passport, and dual citizenship kept.
- Permanent residence
- 5 years
- IFICI rate
- 20%
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