Tax residency in Malta: what its law actually says
Low confidenceReviewed in September 2026
Our approximation, not the law
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Maltese law sets no number: it says a resident is someone who lives in Malta apart from reasonable temporary absences. The 183 days are administrative guidance that we use as a reference and that decides nothing. Careful with the residence programmes: they set no minimum stay in Malta but strip the status if you spend more than 183 days in one other country in the same calendar year, so there the counter that matters is the other country's.