--- title: "Malta Key Employee requirements 2026: income €45k+/yr needed" url: https://settleanywhere.com/countries/malta/key-employee/ lang: en updated: 2026-10-11 --- Malta · Work # Malta Key Employee **Income needed:** €45k+ a year ≈ $50k Key Employee Initiative (single permit for managerial or highly technical roles) First checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **Income needed:** €45k+ a year ≈ $50k (Income of at least EUR 45,000 a year (≈ $50,300) · Minimum annual gross salary in the job offer. A fee of EUR 600 (≈ $670) · First-time application; renewals EUR 150 per year of permit.) - **First stay:** 1 yr (Residence permit valid one year initially, renewable for up to three years with a valid contract and tax declaration.) - **Who can apply:** Most passports (Third-country nationals.) - **Tax angle:** Tax relief (Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta: For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally.) ## Key facts Key Employee is a work route for Malta. Applicants need income of €45k+ a year ≈ $50k. You can stay 1 yr, renewable. Checked 2026-10-11 against the official source. - **Money needed:** €45k+ a year ≈ $50k - **Government fees:** €600 ≈ $670 - **First stay:** 1 yr ## Cost, time and long term To apply: government fee €600 ≈ $670; income to show €45k+/yr ≈ $50k. No lawyer or agent fee is included. **Government fees: €600 ≈ $670** - EUR 600 (≈ $670) First-time application; renewals EUR 150 (≈ $170) per year of permit. **Shown, not spent: €45k+/yr ≈ $50k** - EUR 45,000 a year (≈ $50,300) Minimum annual gross salary in the job offer. **Renewal: Renewable** The permit is valid for one year initially and can then be renewed for up to three years with a valid contract and stamped annual tax declaration. [Identita](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/employment-related-permits/highly-qualified-individuals/key-employee-initiative/who-is-eligible/) **Permanent residence: General rule: 5 years of residence** Third-country nationals who have lived legally and continuously in Malta for 5 years or more can apply for long-term residence, with stable resources, accommodation and integration measures. [Identità, Government of Malta](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) **Citizenship: General rule: 5 years of residence** Naturalisation needs residence in Malta throughout the 12 months before applying and at least 4 years in total in the 6 years before that, plus other conditions. [Government of Malta](https://legislation.mt/eli/cap/188/eng/pdf) **Where to apply: Abroad or in-country** Apply online through the Expatriates Unit portal, from outside the Schengen area or while legally in Malta or another Schengen state. [Identità, Government of Malta](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/employment-related-permits/single-permit/) ## Why this route may not fit Check this before you apply. - Needs a job offer from an employer in Malta - Not open to EU, EEA or Swiss passports ### What you'll need #### Who can apply - The applicant is a third-country national. - A job offer in Malta for a managerial or highly technical position. - The position requires qualifications or adequate experience, which the applicant has. - Innovators in startup projects endorsed by Malta Enterprise can also use this route. #### What you must show - Minimum annual gross salary of EUR 45,000 (≈ $50,300) in the job offer. - Fee: EUR 600 (≈ $670) for the first application; renewals EUR 150 (≈ $170) per year of permit. #### Documents - Certified copies of qualifications, warrants or proof of work experience. - Proof of one job advert run for at least two weeks within the two months before applying. #### Steps 1. The process follows the regular Single Permit, including due diligence, but is fast-tracked. #### After you arrive - Renewal for up to three years needs a valid definite or indefinite contract and the stamped annual tax declaration. ## When you become tax resident How Malta decides tax residence and treats foreign-source income, from its tax records. - **Stay on this route:** **1 year at first, renewable** - **Tax residence:** Residence for the ordinary rates and the remittance basis follows residence and domicile in Malta under the Income Tax Act. - **Foreign-source income:** **Remittance basis (non-dom)** For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally. - **Special regime:** **Not ordinarily resident or not domiciled** · Tax relief [All tax rules for Malta](https://settleanywhere.com/countries/malta/tax/) Tax records checked 12 Oct 2026 **Full official text** Fast-track single permit for third-country nationals with a Maltese job offer in a managerial or highly technical position. (source 1) #### What you must show and pay - Income of at least EUR 45,000 a year (≈ $50,300) · Minimum annual gross salary in the job offer. (source 1) - A fee of EUR 600 (≈ $670) · First-time application; renewals EUR 150 (≈ $170) per year of permit. (source 1) #### Requirements - The applicant is a third-country national. (source 1) - A job offer in Malta for a managerial or highly technical position. (source 1) - The position requires qualifications or adequate experience, which the applicant has. (source 1) - Innovators in startup projects endorsed by Malta Enterprise can also use this route. (source 1) - Minimum annual gross salary of EUR 45,000 (≈ $50,300) in the job offer. (source 1) - Fee: EUR 600 (≈ $670) for the first application; renewals EUR 150 (≈ $170) per year of permit. (source 1) - Certified copies of qualifications, warrants or proof of work experience. (source 1) - Proof of one job advert run for at least two weeks within the two months before applying. (source 1) - The process follows the regular Single Permit, including due diligence, but is fast-tracked. (source 1) - Renewal for up to three years needs a valid definite or indefinite contract and the stamped annual tax declaration. (source 1) #### Stay - Residence permit valid one year initially, renewable for up to three years with a valid contract and tax declaration. - Initial permitted stay: 12 months. - Renewable, subject to the conditions in force at renewal. #### Nationality Third-country nationals. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia. #### Work Work for the sponsoring employer in the offered position. Checked 2026-10-11 ## Official sources 1. [Key Employee Initiative - who is eligible](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/employment-related-permits/highly-qualified-individuals/key-employee-initiative/who-is-eligible/) · Identita (Expatriates Unit) · checked 2026-10-10 2. [Long-term residence (non-employment permits)](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) · Identità, Government of Malta · checked 2026-10-11 3. [Maltese Citizenship Act (Cap. 188)](https://legislation.mt/eli/cap/188/eng/pdf) · Government of Malta (legislation.mt) · checked 2026-10-11 4. [Single Permit](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/employment-related-permits/single-permit/) · Identità, Government of Malta · checked 2026-10-11 ## Key Employee and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Key Employee | Needs income of €45k+ a year ≈ $50k | 1 yr, renewable | – | | [Blue Card](https://settleanywhere.com/countries/malta/blue-card/) | – | 2 yr, renewable | – | | [Single Permit (work)](https://settleanywhere.com/countries/malta/single-permit/) | – | – | No | | [Specialist Employee](https://settleanywhere.com/countries/malta/specialist-employee/) | Needs income of €30k+ a year ≈ $34k | – | – | | [Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited | ## Questions people ask ### How much money do I need for the Key Employee? Income of at least EUR 45,000 a year (≈ $50,300). Minimum annual gross salary in the job offer. A fee of EUR 600 (≈ $670). First-time application; renewals EUR 150 (≈ $170) per year of permit. ### How long can I stay on the Key Employee? Residence permit valid one year initially, renewable for up to three years with a valid contract and tax declaration. ### Can I work on the Key Employee? Work for the sponsoring employer in the offered position. ### Who can apply for the Key Employee? Third-country nationals. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia. ### Does the Key Employee lead to permanent residence in Malta? The general rule for permanent residence in Malta is 5 years of residence. The general rule for citizenship is 5 years of residence. ### Is there a tax break for Key Employee holders in Malta? Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta: For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally. It's separate from the visa and has its own conditions. ## Tax Special regime ### [Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta](https://settleanywhere.com/countries/malta/tax/#tax-mt-remittance-basis) Tax relief Foreign-source income: Remittance basis (non-dom) **Details** - On: Income arising outside Malta and received in Malta (remittance basis) - Who: Not ordinarily resident in Malta, or not domiciled in Malta For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally. #### Taxed on Income arising outside Malta and received in Malta (remittance basis), plus all Maltese-source income and Maltese capital gains;. #### Who it applies to - Not ordinarily resident in Malta, or not domiciled in Malta (Income Tax Act proviso (i) and (ii)). - Persons charged at 15 cents in the euro under article 56(11) are taxed only on Maltese-source income and capital gains and on foreign-source income received in Malta. #### Exclusions - Maltese-source income and Maltese capital gains are fully taxable. - Foreign-source income that is received in Malta (including foreign-source income remitted) is taxed. #### Tax residence Status depends on ordinary residence and domicile as defined for Maltese tax law; visa status is not the test. #### Visas Independent of the immigration permit. #### Other taxes Social security contributions and VAT are separate; Nomad Residence Permit income rules are in a separate record. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/malta/tax/) ## More in Malta [Nomad Residence Permit](https://settleanywhere.com/countries/malta/nomad-residence-permit/) [Startup residence](https://settleanywhere.com/countries/malta/startup/) [Student permit](https://settleanywhere.com/countries/malta/student/) [Maltese citizenship by descent](https://settleanywhere.com/countries/malta/citizenship-by-registration-descent/) ## Work visas elsewhere [🇪🇸 EU Blue Card](https://settleanywhere.com/countries/spain/eu-blue-card/) [🇬🇪 IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-permit/) [🇮🇹 Blue Card](https://settleanywhere.com/countries/italy/eu-blue-card/) [🇬🇷 Large-company director permit](https://settleanywhere.com/countries/greece/company-executive-b3/) [🇩🇪 Blue Card](https://settleanywhere.com/countries/germany/eu-blue-card/) [🇫🇷 Talent · Company officer](https://settleanywhere.com/countries/france/talent-corporate-officer/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-11 against 4 official sources.** Status: verified against the official sources. Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out. 1. [Key Employee Initiative - who is eligible](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/employment-related-permits/highly-qualified-individuals/key-employee-initiative/who-is-eligible/) · Identita (Expatriates Unit) · checked 2026-10-10 2. [Long-term residence (non-employment permits)](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) · Identità, Government of Malta · checked 2026-10-11 3. [Maltese Citizenship Act (Cap. 188)](https://legislation.mt/eli/cap/188/eng/pdf) · Government of Malta (legislation.mt) · checked 2026-10-11 4. [Single Permit](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/employment-related-permits/single-permit/) · Identità, Government of Malta · checked 2026-10-11 Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.