Working in Malta: local jobs, remote work and freelancing

Americans need permission to work in Malta, and the type of permission shapes everything else: who you can work for, how you are taxed and whether your residence is tied to one employer. Malta has three main routes for US citizens who want to earn money while living there. A Maltese employer can hire you on a Single Permit. You can keep a remote job or foreign clients on the Nomad Residence Permit. Or you can set up as self-employed, which has its own permit with high thresholds. This guide sets out each route from Identità and Residency Malta, then covers tax and social security on both sides.

Route 1: a job with a Maltese employer (Single Permit)

The Single Permit combines a residence permit and a work authorisation in one card. Identità's Single Permit pages explain the process:

• The employer applies, not you. Applications go through Identità's online portal, and the employer must be registered with Jobsplus, Malta's public employment service.
• Labour market test. For most roles, the employer must advertise the vacancy on Jobsplus and on EURES, the EU job portal, for three weeks before applying, to show that no suitable EU candidate is available.
• Passport validity. Identità asks for a passport valid for more than eight months.
• Fees. Identità lists €600 for a first application and €150 for each year of renewal.

After approval, you complete biometrics with Identità and receive an interim receipt, then collect the card in Msida. The permit is tied to your employer and your job. If you change employer, the new employer has to apply.

### What a Single Permit allows

You may work for the employer named in the permit, in the role approved. You cannot freelance on the side or take a second job unless it is authorised.

Route 2: remote work for a US employer or clients (Nomad Residence Permit)

The Nomad Residence Permit from Residency Malta is for people who already have work outside Malta. Its eligibility page sets three categories:

1. an employee of a company registered outside Malta,
2. a partner or shareholder of a company registered outside Malta,
3. a freelancer or consultant whose clients are companies registered outside Malta.

The income threshold is €42,000 gross a year. The permit lasts one year and is renewable if you spent at least five months in Malta in the previous twelve.

The permit's limit is clear: no work for Maltese clients or Maltese companies, including a Maltese subsidiary of your employer. If you want to take a Maltese contract, you need a different permit.

### Working remotely without a permit

Entering Malta visa free as a US citizen gives you a short stay of up to 90 days in any 180 across the Schengen area. That status is for short visits. Living in Malta and working remotely for months on a visitor stay is not what the nomad permit or Malta's immigration rules envisage. If you plan to base yourself in Malta, apply for the permit.

Route 3: self-employment in Malta

To run your own business with Maltese clients, you need a self-employment permit. Identità's self-employment page says the applicant needs a licence from Jobsplus and must meet one of these:

• capital investment of at least €500,000 in assets in Malta,
• an innovative business plan with a commitment to employ at least three people within 18 months,
• approval of the project by Malta Enterprise.

These thresholds are high, which is why many freelancers with foreign clients use the nomad permit instead.

Self-employed people register with the Malta Tax and Customs Administration (MTCA). Its registration page covers getting a tax number and VAT registration where needed.

Other residence statuses

Some residence programmes, such as the Global Residence Programme, are based on property and tax rather than work. They do not by themselves authorise employment in Malta. If you hold one and want to work locally, check whether you need a separate work authorisation.

Maltese tax

Maltese income tax applies according to residence and domicile. The MTCA's tax residence page explains that a person is generally resident if they stay in Malta more than 183 days in a year. Non-domiciled residents are taxed on income arising in Malta and on foreign income remitted to Malta.

For a Single Permit employee, Maltese salary is Maltese-source income. A nomad permit holder's foreign salary is foreign income; how much is taxed in Malta depends on residence, domicile and what is remitted. The 2026 return deadline for individuals was extended to 31 July.

Malta and the US have an income tax treaty, in force since 23 November 2010 and effective from 1 January 2011. It sets rules on which country taxes which income and on relief from double taxation.

Social security contributions

Employees in Malta pay Class 1 social security contributions. For 2026, the Department of Social Security publishes rates of 10% for the employee and 10% for the employer, with a weekly maximum of €55.93 for employees born from 1962. Self-employed people pay Class 2 contributions at 15%.

Malta and the US have no Social Security totalization agreement. Malta is on the Social Security Administration's Country List 2. That means:

• if you work for a Maltese employer, you pay Maltese contributions, and generally not US Social Security on that pay,
• if you work for a US employer while living in Malta, the US employer may still withhold US Social Security and Medicare,
• if you are self-employed and a US citizen, the IRS says you generally owe US self-employment tax on your net earnings, even while living abroad, and there is no agreement to remove it.

Paying into both systems is possible. Ask the Maltese Department of Social Security about exemptions; its page notes rules for third-country nationals.

US tax for each route

You file a US return wherever you live. Common tools:

• Foreign earned income exclusion: $130,000 for 2025 and $132,900 for 2026, if you meet the bona fide residence or physical presence test.
• Foreign tax credit: credit for Maltese income tax paid.
• FBAR: if your foreign accounts exceed $10,000 at any time in the year.
• Form 8938: for Americans abroad, filing starts at $200,000 at year end or $300,000 at any time for single filers.

Choosing a route

• Already have a remote job or foreign clients: Nomad Residence Permit.
• Have a Maltese job offer: Single Permit through the employer.
• Want Maltese clients and have capital or a funded plan: self-employment permit.

Common questions

Can I work for a Maltese company on the nomad permit? No. The Nomad Residence Permit covers work for employers or clients registered outside Malta. A Maltese job requires a Single Permit applied for by the employer.

Who applies for a Single Permit? The Maltese employer applies through Identità's portal. It must be registered with Jobsplus and usually advertise the job for three weeks on Jobsplus and EURES first.

Can I be self-employed in Malta as an American? Yes, with a self-employment permit. Identità requires a Jobsplus licence and one of: €500,000 in assets, an innovative plan hiring three people within 18 months, or a Malta Enterprise-approved project.

Do I pay US Social Security while working in Malta? There is no US-Malta totalization agreement. Self-employed US citizens generally owe US self-employment tax abroad, and US employers may still withhold US Social Security.