American Expats in Malta

Updated on August 20, 2025.

Malta & U.S. Tax Timeline: Critical Dates for Dual Filers

Managing dual tax obligations between Malta and the United States requires careful attention to two distinct tax calendars. Understanding these timelines is crucial for maintaining compliance and avoiding penalties in both jurisdictions.

The Maltese tax system operates with a combination of provisional tax payments and final settlement basis (FSS) withholding for employment income. Employees have tax withheld monthly through the FSS system, while self-employed individuals and those with investment income must make three provisional tax payments annually. These payments are based on the previous year's tax liability and create a continuous cycle of obligations that must be carefully managed alongside U.S. requirements.

Strategic Payment Planning to Avoid U.S. Penalties

The most critical aspect of dual tax compliance for U.S. expats in Malta is understanding that the June 15 automatic extension applies only to filing, not to payment obligations. This distinction has significant financial implications that require proactive planning to avoid unnecessary interest and penalties.

To effectively manage this payment timing challenge, expats should implement a multi-pronged approach. First, conduct a preliminary tax calculation by early March using your Maltese income documentation and estimated U.S. tax obligations. This projection doesn't need to be perfect but should provide a reasonable estimate of your U.S. tax liability. Consider working with a tax professional familiar with both systems to ensure accuracy in this crucial calculation. As an expat CPA firm, we can help you with these items.

Second, establish a tax reserve account specifically for U.S. obligations. Since Malta taxes are paid through FSS withholding and provisional payments throughout the year, you'll need separate liquidity for U.S. payments. Many expats find it helpful to set aside funds monthly, treating U.S. tax reserves as a fixed expense in their budget. This approach prevents the April 15 payment deadline from creating a cash flow crisis.

Third, leverage safe harbor provisions to minimize penalties. If you're unable to calculate your exact tax liability by April 15, you can avoid penalties by paying either 100% of your prior year's tax liability (110% if your prior year AGI exceeded $150,000) or 90% of the current year's tax. This safe harbor payment strategy provides protection while you finalize your actual tax calculations. As an expat CPA firm, we can help you with this.

For those with irregular income or significant Malta-source income, consider making quarterly estimated tax payments to the IRS. While Malta handles tax through FSS withholding and provisional payments, the U.S. system may require quarterly payments if your withholding is insufficient. These payments are due April 15, June 15, September 15, and January 15, and help spread the tax burden throughout the year rather than facing a large payment in April.

Currency fluctuations between the euro and dollar add another layer of complexity to payment planning. Since you'll likely earn income in euros but owe taxes in dollars, exchange rate movements can significantly impact your tax liability. Consider using the yearly average exchange rate for income reporting (as permitted by the IRS) to smooth out volatility, and monitor exchange rates when planning your April payment to optimize the conversion timing. As an expat CPA firm, we can help you with these items.

Malta vs. U.S. Tax Systems: Direct Comparison

Understanding the fundamental differences between Maltese and U.S. tax systems is essential for effective tax planning as an American expat. While both countries tax worldwide income for residents, their approaches to rates, deductions, and income classification vary significantly.

The Maltese progressive tax system applies rates ranging from 0% on income up to €9,100 to 35% on income exceeding €60,001 for single filers. Married couples benefit from joint assessment with rates from 0% on income up to €12,700 to 35% on income over €60,001. This compares to U.S. federal rates ranging from 10% to 37%, though U.S. expats may benefit from the Foreign Earned Income Exclusion (FEIE) of $120,000 for 2023 and $126,500 for 2024.

One crucial difference lies in Malta's remittance basis of taxation for non-domiciled residents. Foreign-source income is only taxed if remitted to Malta, creating significant planning opportunities. The U.S., conversely, taxes worldwide income regardless of where it's held or spent. This fundamental difference allows strategic structuring of income and assets to minimize overall tax burden while maintaining compliance with both systems.

The Maltese Tax System Explained in Detail

The Maltese tax system presents unique opportunities for American expats through its territorial approach and favorable treatment of foreign income. Malta's combination of remittance-based taxation, participation exemption, and refund system creates one of Europe's most advantageous tax environments for international residents.

Understanding U.S. Income Classifications

Before diving into the Maltese system, it's essential to understand how the United States classifies and taxes different types of income, as this provides the framework for comparison and planning strategies.

The Maltese Income Tax Categories

Malta's tax system categorizes income based on source and residency status rather than income type, creating unique planning opportunities through its remittance basis of taxation. This territorial approach differs fundamentally from the U.S. system and requires careful analysis to properly structure income and minimize tax exposure.

1. Malta-Source Income

All income arising in Malta faces taxation regardless of residency status or remittance. This includes employment performed in Malta, business profits from Maltese operations, rental income from Maltese property, and director fees from Maltese companies. Malta-source income is taxed at progressive rates up to 35%, with no option for remittance basis treatment.

2. Foreign-Source Income - Remitted to Malta

Non-domiciled residents benefit from Malta's remittance basis taxation, where foreign income is only taxed when brought into Malta. This includes foreign employment income, overseas business profits, international investment returns, and foreign pension income. Careful structuring of remittances can significantly reduce tax exposure while maintaining access to funds for Maltese living expenses.

The remittance basis requires distinguishing between capital and income. Capital brought to Malta remains tax-free, while income remittances face taxation at progressive rates. This creates opportunities for tax-efficient wealth management through proper segregation of capital and income accounts.

3. Foreign-Source Income - Not Remitted

Foreign income retained outside Malta escapes Maltese taxation entirely for non-domiciled residents. This powerful planning tool allows accumulation of wealth offshore without Maltese tax consequences. Common structures include offshore investment portfolios, foreign business operations, international real estate holdings, and overseas pension accumulation.

Strategic use of non-remitted income involves maintaining foreign bank accounts for investment growth, using offshore credit cards backed by foreign deposits, and structuring loans rather than remittances for major purchases. The key lies in maintaining clear documentation of income sources and avoiding inadvertent remittances.

4. Malta Company Distributions and Refunds

Malta's full imputation system eliminates economic double taxation through a sophisticated refund mechanism. Shareholders receive credits for tax paid by companies, with refunds available on dividend distributions. The standard 6/7 refund reduces the effective tax rate to 5% on most business income, making Malta attractive for holding company structures.

Different refund rates apply based on income type: 6/7 refund for trading income and foreign income, 5/7 refund for passive interest and royalties, 2/3 refund for profits from immovable property, and 100% refund where participation exemption applies. Timing refunds strategically optimizes cash flow and minimizes effective tax rates.

5. Special Tax Regimes and Programs

Malta offers various special tax regimes for qualifying individuals. The Global Residence Programme provides 15% tax rate on foreign income remitted to Malta with €15,000 minimum tax. The Highly Qualified Persons regime offers 15% flat rate for eligible professionals in financial services, gaming, and aviation. The Malta Retirement Programme benefits EU/EEA/Swiss retirees with 15% rate on foreign pension income.

Each program has specific requirements and benefits requiring careful evaluation. Qualification criteria include minimum income levels, property requirements, and time spent in Malta. Professional advice ensures optimal program selection and ongoing compliance.

Maltese Taxes and Foreign Tax Credit Eligibility

Understanding which Maltese taxes can be claimed as a credit on Form 1116 is crucial for reducing your U.S. tax liability. While most income taxes are creditable, social security contributions and certain other taxes are not.

myGov and Tax Assessment: Understanding Malta's Digital Tax System

For American expats, navigating Malta's tax system means becoming familiar with two key concepts: myGov and the Tax Assessment. These are central to the process of filing your Maltese tax return and receiving your final tax liability determination.

What is myGov?

myGov is Malta's comprehensive digital government portal for all public services, including tax filing and management. It's the digital backbone of Malta's e-government initiative, allowing individuals and businesses to submit tax returns, access government services, and manage compliance electronically. Think of it as Malta's version of the IRS's e-file system, but integrated with all government services. To use it, you must register with your Maltese ID card or e-Residence card, which provides secure access to all government digital services.

What is a Tax Assessment?

The Tax Assessment is your official tax determination from the Commissioner for Revenue (CFR). After you submit your tax return (TA22), the CFR processes your information and issues this document. It's the final determination of your Malta tax liability for the year. The Tax Assessment will clearly state:

• Your total calculated income tax.
• Your social security contributions.
• The amount of tax already paid through FSS (Final Settlement System) or provisional tax.
• Whether you owe additional tax or are entitled to a refund.
• Any penalties or interest applicable.

The Tax Assessment is a critical document for U.S. tax purposes, as it provides the official amount of Maltese tax you paid that can be used to claim the Foreign Tax Credit on your U.S. Form 1040.

U.S.-Malta Totalization Agreement

The United States and Malta signed a Social Security Agreement (Totalization Agreement) that became effective on September 1, 2019. This agreement represents a significant benefit for American expats in Malta, eliminating dual social security taxation and helping workers qualify for benefits in both countries.

For employees and self-employed individuals on temporary assignments, the agreement ensures they are subject to the social security system of only one country. Workers temporarily assigned to Malta for five years or less remain in the U.S. Social Security system, avoiding Malta's social security contributions. To benefit from this, a certificate of coverage must be obtained from the U.S. Social Security Administration.

Beyond preventing double taxation, the agreement allows workers to combine (or "totalize") their credits from both countries to qualify for retirement, disability, or survivor benefits if they haven't earned enough credits in one country alone. This provision is particularly valuable for expats who split their careers between the United States and Malta.

Maltese Social Security and Pension System

Two-Pillar System Overview

Malta's pension system is divided into two main pillars:

• Pillar I - State Pension: This is the mandatory state pension system funded through social security contributions. The system provides retirement pensions, invalidity pensions, and survivor benefits. Contributions are based on income levels with different rates for employed and self-employed individuals.
• Pillar II - Private Pensions: Voluntary occupational and personal pension schemes supplement state benefits. These include employer-sponsored plans and individual retirement schemes with tax advantages. The government encourages private pension savings through tax incentives.

Maltese Retirement Accounts and U.S. Tax Treatment

The U.S. tax treatment of Maltese retirement accounts requires careful navigation as the IRS does not automatically recognize these as "qualified" plans. Understanding the reporting requirements and tax implications is crucial for compliance and optimization.

PFIC Mitigation Strategies for Maltese Retirement Accounts

A Passive Foreign Investment Company (PFIC) is a foreign corporation that meets specific income or asset tests. Many Malta and EU mutual funds fall into this category, leading to complex and often punitive U.S. tax consequences. Navigating PFICs is one of the most significant challenges for U.S. expats with Maltese retirement accounts.

Identifying PFICs in Maltese Retirement Plans

• Request complete investment allocation details from your plan administrator.
• Look for UCITS funds, SICAV structures, or unit trusts.
• Malta-domiciled investment funds are typically PFICs.
• Insurance wrappers do not eliminate PFIC status of underlying investments.

Compliance Options

Since Qualified Electing Fund (QEF) elections are rarely possible with European funds, the most common strategies are:

• Mark-to-Market Election: Often the most practical choice. Requires annual gain/loss calculations based on fair market value.
• Default Excess Distribution Regime: Most punitive method with deferred tax and interest charges.

Documentation Requirements

To comply with PFIC rules, maintain detailed records:

• Annual statements showing year-end values.
• Records of all contributions, distributions, and transfers.
• Detailed breakdown of underlying fund investments.
• Currency conversion documentation.

Maltese Financial Account Reporting Requirements

U.S. tax law requires you to report your foreign financial accounts to the IRS if their aggregate value exceeds certain thresholds. This includes FBAR and FATCA reporting.

FBAR and FATCA Reporting

Accounts that must be reported include:

• Bank Accounts: Current accounts, savings accounts, fixed deposits at Maltese banks.
• Investment Accounts: Brokerage accounts, mutual fund holdings, bonds.
• Retirement Accounts: Personal and occupational pension schemes.
• Insurance Products: Life insurance policies with cash value, investment-linked products.
• Business Accounts: If you have signature authority or ownership exceeding 50%.

Form 8938 Thresholds for U.S. Expats

These are the reporting thresholds for U.S. citizens living abroad. Note that lower thresholds apply if you reside in the U.S.

• Single/Married Filing Separately: $200,000 on the last day of the year or $300,000 at any point during the year.
• Married Filing Jointly: $400,000 on the last day of the year or $600,000 at any point during the year.

Maltese Government Benefits and Their U.S. Tax Treatment

Certain Maltese government benefits are not considered taxable income for U.S. tax purposes. Here's a brief overview:

• Children's Allowance: These payments are not considered taxable income and do not need to be reported on your Form 1040.
• In-Work Benefit: Generally not reportable as it's considered a social welfare benefit.
• Unemployment Benefit: Must be reported as income on your U.S. tax return.
• Social Assistance: Welfare benefits are typically not reportable as taxable income.
• Energy Benefit: Government subsidies for energy costs are not treated as taxable income.

Maltese Business Structures and U.S. Reporting

For self-employed individuals and business owners, the U.S. reporting requirements vary based on the Maltese business structure. Incorrect classification can lead to significant penalties.

Important Considerations

• Tax Treaty Benefits: Always claim applicable treaty benefits using Form 8833.
• Documentation: Maintain detailed records in both English and supporting documents.
• Tax Year: Malta's tax year is the calendar year, aligning with the U.S. tax year.
• Exit Considerations: Be aware of potential tax implications when leaving Malta or changing residency status.

Maltese Visa Options and Their Tax Implications

Malta offers various visa categories for American citizens, each with distinct requirements, benefits, and tax implications. Understanding these options is crucial for optimizing your tax position while ensuring legal residence status.

Malta Permanent Residence Programme (MPRP)

The Malta Permanent Residence Programme represents Malta's golden visa offering, providing residence through investment. Requirements include property investment of €300,000 (southern Malta/Gozo) or €350,000 (elsewhere) OR annual rent of €10,000 or €12,000, government contribution of €28,000 (purchasing) or €58,000 (renting), €2,000 donation to Maltese NGO, and comprehensive health insurance. The program provides permanent residence for entire family including dependent parents and adult children.

Tax implications favor MPRP holders through remittance basis taxation on foreign income. Only income remitted to Malta faces taxation at progressive rates. Capital brought to Malta remains tax-free if properly documented. The €15,000 minimum tax applies only to Global Residence Programme, not MPRP. Strategic remittance planning can minimize tax exposure while funding Malta lifestyle.

Global Residence Programme

The Global Residence Programme offers special tax status for EU/EEA/Swiss nationals and third-country nationals including Americans. Requirements include qualifying property purchase (€275,000 southern Malta/Gozo or €320,000 elsewhere) OR minimum annual rent (€9,600 or €10,000), and cannot spend more than 183 days in any other single jurisdiction. The program provides beneficial 15% tax rate on foreign income remitted to Malta.

Tax benefits include flat 15% rate replacing progressive rates up to 35%, minimum annual tax of €15,000 regardless of remittances, and foreign income not remitted remains untaxed. Malta-source income still taxed at progressive rates. This structure particularly benefits high-income individuals remitting significant amounts to Malta.

Ordinary Residence Permit

Standard residence permits suit various purposes including employment, self-employment, and retirement. Requirements vary by purpose but typically include proof of accommodation, health insurance coverage, sufficient financial resources (varies by category), and clean criminal record. Employment permits require job offer from Maltese employer.

Ordinary residents face standard Malta taxation on worldwide income basis after 183 days. However, special schemes may apply such as Highly Qualified Persons at 15% rate for eligible sectors. Foreign tax credits prevent double taxation. Careful structuring during initial years can optimize long-term tax position.

Malta Digital Nomad Residence Permit

Malta's Digital Nomad Residence Permit targets remote workers employed by non-Maltese companies. Requirements include monthly income of at least €2,700, employment contract with foreign company or proof of self-employment, ability to work remotely, and comprehensive health insurance. The permit provides one-year renewable residence.

Tax treatment depends on days spent in Malta. Under 183 days maintains non-resident status with no Malta tax on foreign employment. Over 183 days triggers residency but employment remains foreign-source if employer has no Malta presence. Strategic planning around 183-day threshold optimizes tax position while enjoying Malta lifestyle.

Malta Retirement Programme

The Malta Retirement Programme offers special benefits for EU/EEA/Swiss retirees with similar provisions available for Americans. Requirements include receiving pension constituting 75% of income, cannot be employed in Malta, property purchase (€275,000 southern Malta/Gozo or €320,000 elsewhere) OR minimum rent (€9,600 or €10,000), and comprehensive health insurance.

Tax benefits include favorable 15% rate on foreign pension income remitted to Malta, minimum tax of €7,500 annually plus €500 for additional jurisdictions, and exemption from Malta tax on foreign income not remitted. U.S. Social Security remains taxable only in U.S. under treaty. This program particularly benefits retirees with substantial pension income.

Startup Residence Programme

Malta's Startup Residence Programme supports innovative entrepreneurs establishing businesses. Requirements include innovative business idea with international scalability, business plan approved by Malta Enterprise, minimum €25,000 investment capital, and commitment to establish operations in Malta. The program provides three-year residence permit with pathway to extension.

Entrepreneurs benefit from various tax incentives including potential tax credits for qualifying expenses, reduced corporate tax through refund system (effective 5% rate), and access to double taxation treaties. Personal tax depends on residence status and remittance basis. Early-stage losses can be carried forward to offset future profits.

Malta's Investment Migration and Citizenship Options

Malta offers pathways to both residence and citizenship through investment, providing unique opportunities for American expats seeking EU rights and global mobility. Understanding these programs' requirements and implications is essential for long-term planning.

Citizenship by Naturalisation for Exceptional Services

Malta's citizenship by investment program underwent significant changes, now operating as naturalisation for exceptional services. Requirements include residence in Malta for 36 months (or 12 months with higher investment), property purchase of €700,000 minimum (or rent €16,000 annually), contribution of €600,000 (36-month route) or €750,000 (12-month route), and €10,000 donation to registered philanthropy. Due diligence is extensive with multi-tier background checks.

Citizenship provides full EU rights including living and working throughout EU, visa-free travel to 180+ countries, and ability to pass citizenship to descendants. Tax implications require careful planning as Malta citizens face worldwide taxation unless non-domiciled status maintained. U.S. citizens must consider impact on U.S. tax obligations and potential exit tax.

Comparing Investment Programs

Malta's various investment programs serve different objectives. The MPRP provides permanent residence with minimal investment and favorable tax treatment through remittance basis. The Global Residence Programme offers beneficial 15% tax rate with minimum tax requirement. Citizenship provides EU rights but requires substantial investment and has complex tax implications.

Practical Considerations for Investment Routes

Property investment forms a core component of most Malta residence programs. The Malta property market offers stable appreciation with rental yields of 4-6% annually. Southern Malta and Gozo qualify for reduced investment thresholds. Property can be rented out when not in use, generating income. Consider transaction costs including 5% stamp duty and professional fees.

Banking and financial services access improves significantly with Malta residence. However, U.S. citizens may face restrictions due to FATCA requirements. Local banks increasingly require Malta residence for account opening. Investment accounts trigger PFIC concerns requiring careful structuring. Consider maintaining U.S. investment accounts for simplicity.

Frequently Asked Questions for U.S. Expats in Malta

Q: How does the U.S.-Malta tax treaty prevent double taxation?

The treaty provides multiple mechanisms to prevent double taxation. First, it assigns primary taxing rights for different income types - employment income is generally taxable where work is performed, U.S. Social Security is taxable only in the U.S., and business profits are taxable where permanent establishment exists. Second, both countries provide foreign tax credits for taxes paid to the other country. Third, the treaty includes tie-breaker rules for residence determination. Finally, reduced withholding rates apply to dividends (15%), interest (10%), and royalties (10%), facilitating cross-border investments.

Q: Can I contribute to both Maltese and U.S. retirement accounts?

Yes, with careful planning. Maltese personal and occupational pension contributions provide tax relief in Malta up to certain limits. U.S. retirement contributions (IRA, 401(k)) remain available if you have U.S.-source earned income or elect to include foreign earned income. The U.S.-Malta totalization agreement prevents double social security taxation. However, Maltese pension plans may face complex U.S. reporting requirements including Forms 8938, 3520, and 3520-A. Consider the PFIC implications of Malta pension investments in European mutual funds.

Q: What happens to my U.S. state tax obligations when I move to Malta?

State tax obligations depend on your former state and steps taken to establish non-residence. States like California, New York, and Virginia aggressively pursue former residents. Key steps include obtaining Malta residence permit and ID card, registering with local council, closing state bank accounts and establishing Malta accounts, updating voter registration to overseas status, and filing final part-year or non-resident state returns. Some states continue taxing certain income regardless of residence. States with no income tax (Texas, Florida, Nevada) simplify expatriation.

Q: How are Maltese real estate investments taxed for U.S. expats?

Malta real estate faces multiple tax considerations. Rental income is taxed progressively with deductions for maintenance, management fees, and depreciation. Property sales trigger 8% final withholding tax on gains or election for computation at progressive rates. No annual property tax exists in Malta. For U.S. purposes, report rental income on Schedule E with depreciation over 27.5 years. Capital gains face U.S. tax regardless of Malta treatment, with primary residence exclusion potentially available. Foreign tax credits apply for Malta taxes paid. Consider timing sales to optimize both Malta and U.S. tax positions.

Q: Should I choose the Foreign Earned Income Exclusion or Foreign Tax Credit?

For Malta's moderate tax environment with special regimes, the choice depends on your specific situation. The Foreign Tax Credit (FTC) often works well for those on standard progressive rates, generating excess credits for future use. However, those benefiting from Malta's 15% special tax rates might find FEIE more beneficial if income falls under $126,500. Many expats combine strategies, using FEIE for earned income and FTC for investment income. Remember that revoking FEIE requires five-year wait to re-elect without IRS permission.

Q: How do I handle Malta's remittance basis taxation?

Malta's remittance basis for non-domiciled residents requires careful planning. Maintain clear segregation between capital and income accounts offshore. Document the source of all funds brought to Malta. Use foreign credit cards backed by offshore accounts for non-Malta expenses. Consider loans against foreign assets rather than remittances for major purchases. Keep detailed records of all remittances and their character. Remember that the U.S. taxes worldwide income regardless of remittance, so optimize remittance timing for Malta tax while maintaining U.S. compliance.

Q: What are the implications of maintaining U.S. LLCs or corporations while living in Malta?

U.S. business entities face complex Malta tax treatment. Single-member LLCs, disregarded for U.S. purposes, may be treated as corporations in Malta, creating double taxation. Multi-member LLCs might be classified as partnerships or corporations depending on characteristics. C-corporations face double taxation with Malta tax on distributions plus U.S. corporate tax. S-corporations lose pass-through benefits for Malta tax purposes. Malta's CFC rules may attribute undistributed profits to Malta residents if certain conditions are met. Management from Malta could create Malta tax residence for the entity. Consider restructuring before relocating or establishing Malta entities to benefit from the refund system.

Q: How does Malta tax U.S. Social Security benefits?

Under the U.S.-Malta tax treaty, U.S. Social Security benefits are taxable only in the United States, regardless of Malta residence status. This exclusive taxing right means Malta cannot tax these benefits even if you're a Malta tax resident. This favorable treatment makes Malta attractive for U.S. retirees. The benefits remain subject to U.S. taxation rules where up to 85% may be taxable depending on total income levels. This treaty provision provides significant tax savings compared to countries that tax foreign social security benefits.

Q: Can I use the Maltese healthcare system, and how does it affect my taxes?

Malta residents can access the public healthcare system funded through social security contributions. Private health insurance is required for certain residence permits and provides faster access to services. Health insurance premiums may be tax-deductible in Malta within limits. The public system is free at point of use for residents contributing to social security. Private healthcare costs are relatively affordable compared to the U.S. U.S. expats satisfy ACA requirements through Malta coverage. Some maintain international insurance for U.S. visits or medical evacuation coverage.

Q: What triggers Maltese tax audits, and how should I prepare?

Malta's Commissioner for Revenue employs risk-based audit selection. Common triggers include unreported foreign income discovered through CRS/FATCA exchange, inconsistent reporting between Malta and treaty partner countries, excessive expense claims relative to income, late or amended returns, and unusual changes in reported income. U.S. expats face heightened scrutiny due to complex international finances. Preparation strategies include maintaining documentation in English with Maltese translations if requested, working with local tax advisors familiar with expat issues, keeping proof of foreign taxes paid for credit claims, documenting remittance basis calculations, and responding promptly to CFR inquiries (typically 30-day deadlines). Audits may review up to six years or longer for suspected fraud.

Why Choose American Expat CPA as Your Tax Partner

Navigating the intersection of U.S. and Maltese tax systems requires specialized expertise that goes beyond traditional tax preparation. At American Expat CPA, we've built our practice specifically around the unique challenges faced by U.S. citizens living abroad, with particular expertise in Malta's distinctive remittance-based tax system.

Our Specialized Expertise

Our team combines U.S. tax expertise with deep knowledge of Malta's tax laws and special residence programs. We maintain relationships with trusted Maltese tax advisors and accountants to ensure seamless coordination of your dual filing obligations. Our professionals stay current with both U.S. tax reform and Malta's evolving residence programs, including the nuances of remittance basis taxation and Malta's various special tax regimes.

We understand that every expat situation is unique. Whether you're benefiting from Malta's Global Residence Programme with its 15% tax rate, navigating the remittance basis as a non-domiciled resident, or managing Malta company structures with refund claims, we develop customized strategies that optimize your specific circumstances. Our approach goes beyond compliance – we proactively identify opportunities to legally minimize your global tax burden while ensuring full compliance in both jurisdictions.

Comprehensive Service Offering

Technology-Enabled Global Service

We've built our practice for the digital age, serving clients across Malta and worldwide through secure, cloud-based systems. Our portal provides 24/7 access to your documents, secure messaging with your tax team, and digital signature capabilities that eliminate the need for physical meetings. We conduct video consultations that accommodate Malta time zones, ensuring convenient access to expert advice regardless of your location in Malta.

Transparent, Value-Based Pricing

We believe in transparent pricing with no surprise bills. Our comprehensive expat tax packages include all necessary forms and schedules, with clear pricing for additional services like amended returns or multi-state filings. Most importantly, our fee structure is designed to deliver value – the tax savings we identify typically far exceed our professional fees, making our services a smart investment in your financial future.

Your Success is Our Mission

Living in Malta as a U.S. expat should be about enjoying the Mediterranean lifestyle, rich history, and strategic location – not stressing about tax compliance. We handle the complexity of dual taxation so you can focus on building your life and business in Malta. Our clients consistently save thousands in taxes while gaining peace of mind that their obligations are properly managed.

Whether you're considering Malta's investment residence programs, already established under the Global Residence Programme, or anywhere in between, American Expat CPA provides the expertise and support you need. We understand the expat journey because we specialize exclusively in international tax matters for U.S. citizens abroad.