Work permit in Malta

• The Single Permit is a temporary residence and work authorisation under S.L. 217.17 for non-EU nationals employed in Malta. Only the employer can submit the application, and you can be abroad or already legally in Malta or another EU state when it is made.
• The employer must first look for candidates in Malta and the EU/EEA, advertise the vacancy and confirm no qualified candidate is available; Jobsplus runs those tests. The permit is tied to the named employer: you cannot be paid by others, do unrelated work or be assigned duties outside Malta.
• Identità lists other employment routes beside the standard Single Permit: self-employment, employment of under six months, the Blue Card, intra-corporate transferees, seasonal workers and the Key and Specialist Employee Initiatives.

Sources: Identità (Government of Malta), Jobsplus (Government of Malta). Checked 16 October 2026.

• The Single Permit page states no salary threshold. The Key Employee Initiative is for managerial or technical roles paying about €35,000 a year or more, and the Specialist Employee Initiative about €25,000 or more with role and qualification criteria. To be safe, have offers above €36,000 and €26,000 a year respectively.
• Malta’s national minimum wage is €229.44 a week for people aged 18 and over from 1 January 2026. Third-country nationals working legally are entitled to the same working conditions as Maltese and EU nationals.

Sources: Identità (Government of Malta), Jobsplus (Government of Malta), Legislation Malta (legislation.mt). Checked 16 October 2026.

• Employers apply on the Single Permit online portal once Identità approves their access. You get a link to confirm your data, and the employer then gets a notice for final submission. Digital signatures are accepted, and after the permit the employer registers the job with Jobsplus.
• Applications are processed only once the full list of documents on the applicable checklists is submitted. Each one goes through due diligence by Identità, Jobsplus and the Police Corps, and the outcome depends on all three.

Sources: Identità (Government of Malta), Jobsplus (Government of Malta). Checked 16 October 2026.

• S.L. 217.17 allows four months to process a Single Permit, and Identità says the average is closer to two months from a complete submission. Fast-track options are 5 working days for the Key Employee Initiative and 15 working days for the Specialist Employee Initiative.
• Submitting alone does not let you work. You may start once you have completed biometrics, submitted all documents and hold an interim receipt with a Temporary Authorisation to Work, and are registered with Jobsplus. Employing someone before the permit or approval is illegal.
• If you are abroad outside Schengen, Identità issues an Approval in Principle letter and you apply for a visa where one applies; work is not authorised until biometrics are done in Malta. Identità says a D-visa takes up to about 8 weeks from the VFS appointment.

Sources: Identità (Government of Malta), Jobsplus (Government of Malta). Checked 16 October 2026.

• The government fee for a first-time Single Permit is €600, and a renewal is €150 per year. Final submission needs online payment, by either the employer or the third-country national.
• Fees are non-refundable, even if an application is refused or withdrawn. Where a D-visa is needed, the visa fee is €150 for the standard service or €250 for the extended service, plus a VFS administration fee.

Sources: Identità (Government of Malta). Checked 16 October 2026.

• The permit covers a defined period of more than 6 months and may be renewed; Identità’s page gives no fixed length. A residence permit stops being valid if the employment on the card ends, including by resignation or termination.
• The permit is specific to the declared employer and role. A change of role within the same company needs a new application through the Expatriates portal, and failing to notify Identità can lead to revocation.

Sources: Identità (Government of Malta). Checked 16 October 2026.

• Identità describes the Single Permit as a temporary authorisation. Long-term residence is a separate application after five years of legal, continuous residence in Malta, with stable resources, your own accommodation and integration measures under S.L. 217.05.
• The long-term residence card costs €500 and is valid for five years, and the status is permanent. The application is made on the Expatriates portal on Form L, with a travel document valid for at least six months.

Sources: Identità (Government of Malta). Checked 16 October 2026.

• Employment income follows the ordinary Income Tax Act. For 2027 the rates for a single person are 0% to €12,000, 15% to €16,000, 25% to €60,000 and 35% above that, and someone not domiciled in Malta pays tax on foreign income only when it is received in Malta.

Sources: Legislation Malta (legislation.mt). Checked 16 October 2026.

• Digital nomad visa in Malta
• Retirement tax status in Malta
• Family visa in Malta
• Permanent residence by investment in Malta

• Visas in Malta
• Malta

1. US citizens abroad: filing requirements, Internal Revenue Service. Checked 16 October 2026. US citizens abroad file in the same way as those at home, on worldwide income.
2. Table 3: list of tax treaties (updated through 26 September 2025), Internal Revenue Service. Checked 16 October 2026. Lists Malta among the treaties in effect, TIAS 10-1123, general effective date 1 January 2011.
3. US social security agreements: overview and list, Internet Archive copy of 12 May 2026, US Social Security Administration. Checked 16 October 2026. List of totalization agreements in force: 30 countries, from Italy (1978) to Iceland (2019); Malta is not on it.
4. Agreement on Social Security between Canada and the Republic of Malta, signed at Toronto 4 April 1991 (CTS 1992 No. 5), Government of Canada (Global Affairs Canada, Treaty Law Division). Checked 16 October 2026. Opened 16 October 2026. Covers the Canadian Old Age Security Act and Canada Pension Plan and Malta's Social Security Act pension schemes. Article VI: an employed person who works in the territory of a Party is subject only to that Party's legislation for that work; a self-employed person who ordinarily resides in one Party and works on their own account in the other is subject only to the legislation of the Party of residence; an employed person covered in one Party who is sent to work in the other for the same employer stays covered in the first, for no more than 36 months without the consent of both authorities. Articles VIII and IX: periods in either country (and in a third state) can be totalized to qualify for pensions.
5. Canada-Malta Income Tax Agreement, signed 25 July 1986 (Department of Finance convenience copy), Department of Finance Canada. Checked 16 October 2026. Page dated 30 October 2019, opened 16 October 2026; the page says the copy is for convenience of reference only and has no official sanction. Article 4 residence and tie-breaker (permanent home, centre of vital interests, habitual abode, nationality); article 14 independent services taxable only in the country of residence unless the person is in the other country for more than 90 days in the year, has a fixed base there, or is paid more than C$10,000 by its residents; article 15 employment taxable where the work is done unless present 183 days or less and either pay of C$5,000 or less or an employer who is not resident there and does not bear the pay through a permanent establishment; article 18 pensions and annuities (taxable in the recipient's country and also in the source country, capped at the lesser of 15% and a rate-based limit on periodic pension payments); article 23 relief from double tax; article 28(2) keeps Canada's foreign accrual property income rules and Malta's section 8(2) (remittance basis); article 28(3) remittance-basis relief; article 29 entry into force 30 days after the exchange of instruments of ratification; no clause lets a country tax its own citizens living in the other.
6. International Experience Canada: countries and territories with a youth mobility agreement, Government of Canada (Immigration, Refugees and Citizenship Canada). Checked 16 October 2026. Page dated 17 July 2026, opened 16 October 2026. A Canada-Croatia page at the same address pattern does open.
7. Central Visa Unit: Working Holiday Visa, Australia, Identita (Government of Malta). Checked 16 October 2026. Page modified 12 February 2026. One-time, non-renewable visa for Australian citizens aged 18 to 30 inclusive at application, for up to one year from entry, issued free of charge (the external provider VFS charges service fees); eligibility conditions on funds, insurance, passport, return ticket and criminal record; no dependants unless entitled to enter on their own grounds.
8. Working holidays: reciprocal Working Holiday arrangements, Australian Department of Home Affairs. Checked 16 October 2026. Page last updated 23 January 2026. Lists Malta among the countries and jurisdictions with a reciprocal Working Holiday arrangement with Australia and points to Malta's Ministry for Foreign Affairs and Trade Promotion.
9. Social Security Agreement between Australia and Malta: frequently asked questions, Internet Archive copy of 7 September 2024, Department of Social Services (Australian Government). Checked 16 October 2026. The current agreement started on 1 July 2005 and replaced the original of 1 July 1991; Australia and Malta share responsibility for paying pensions; Australia adds periods of Maltese insurance to Australian residence; Australia pays covered pensions indefinitely in Malta; at least 10 years of Australian residence is normally needed for the Age Pension.
10. Income tax treaties: treaties in force (Malta), Australian Treasury. Checked 16 October 2026. Page last updated 24 March 2026. Malta: agreement signed 9 May 1984, in force 20 May 1985, with the multilateral instrument applying (the table's MLI date is 1 April 2019).
11. Working Holiday Visa: New Zealand, Identita, Central Visa Unit (Government of Malta). Checked 16 October 2026. Opened 16 October 2026. Eligibility for New Zealand citizens: aged 18 to 30 inclusive, up to one year from entry, no dependants unless they can enter on their own grounds, reasonable funds, medical and comprehensive insurance, valid biometric New Zealand passport, return ticket or funds, no criminal record, not previously issued; visa free of charge but the external provider VFS charges service fees; application through VFS or as Identita instructs.
12. Countries and regions: working holiday visa schemes (New Zealand's arrangements with over 40 countries), New Zealand Ministry of Foreign Affairs and Trade. Checked 16 October 2026. Opened 16 October 2026. The table of working holiday arrangements for New Zealand citizens lists Malta: up to 1 year, ages 18 to 30 (generally 18 to 30, with some exceptions).
13. Social Security Agreement with Malta: living in Malta, Work and Income (Ministry of Social Development). Checked 16 October 2026. Opened 16 October 2026. Page for the agreement (updated 23 June 2026): covers NZ Super and Veteran's Pension and Malta's Retirement Pension, Survivor's Pension and Non-contributory Old Age Pension; lets you add periods of residence in either country; contact International Services at least 4 weeks before you leave; needs at least 1 year continuous New Zealand residence between ages 20 and 65 and an intention to live in Malta at least 26 weeks.
14. Tax treaties (New Zealand double tax agreements in force, signed and under negotiation), Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026. Opened 16 October 2026. 41 agreements in force; Malta is on none of the lists (in force, signed, or being negotiated).
15. Single Permit, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026. Temporary residence and work authorisation under S.L. 217.17; the single application covers the employment licence and the residence permit; covers a defined period of over 6 months and may be renewed; the holder may not be paid by others, do unrelated work or be assigned duties outside Malta; the page gives no duration or salary threshold.
16. Single Permit application, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026 (page footer 2026, no date shown). Only the employer may submit; first-time Single Permit EUR 600, renewal EUR 150 per year; final submission needs online payment by the employer or the third-country national; from abroad an Approval in Principle letter is issued, work is not authorised until biometrics are completed in Malta.
17. Employing non-EU nationals in Malta, Jobsplus (Government of Malta). Checked 16 October 2026. Read on 16 October 2026. Employer must show no qualified candidate from Malta or the EU/EEA is available and must advertise the vacancy; Single Permit review by Identità, Jobsplus and Police Immigration, up to 4 months; Key Employee Initiative for managerial or technical roles paying at least EUR 35,000 a year; Specialist Employee Initiative at least EUR 25,000 a year with MQF level 6 or MQF certification plus three years of experience; illegal to employ before the permit or approval.
18. Information for non-EU nationals and prospective employers, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026. A non-EU national may only apply for employment while living in a third country or legally residing in Malta or another EU member state; each application goes through due diligence by Identità, Jobsplus and the Police Corps; fees are non-refundable even if refused or withdrawn; a residence permit stops being valid when the holder no longer has the employment on the card.
19. FAQs SIGMA 2025/26: residence permits, single permit holders, family reunification and visa requirements, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. PDF of 11 pages read on 16 October 2026 (the 2025/26 edition). Single Permit: employer applies, up to 4 months by law and about 2 months on average, KEI fast track 5 working days and SEI 15 working days; family reunification under S.L. 217.06; Family Members Policy; D-visa fees EUR 150 standard service and EUR 250 extended service, up to about 8 weeks from the VFS appointment; appeal to the Immigration Appeals Board within 15 days.
20. Employment-related residence permits, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026. Lists Single Permit, Self-Employment, Employment of less than six months, Blue Card (Highly Qualified Individuals) and Intra-Corporate Transferee as the most common types; the holder needs an offer from a Malta employer first.
21. National Minimum Wage National Standard Order, 2025 (L.N. 289 of 2025), Government of Malta, Legislation Malta (legislation.mt). Checked 16 October 2026. In force 1 January 2026: national minimum wage 229.44 euros a week for age 18 and over (the figure is in the order's PDF; the page links it).
22. Application processing period, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026. S.L. 217.17 allows four (4) months for a Single Permit; the average is closer to two (2) months from submission with all required documents.
23. Visa: frequently asked questions, Identità (Government of Malta). Checked 16 October 2026. Visa-exempt nationals may visit the Schengen area for the first 90 days in every 180 without a visa; a visit of more than 90 days needs a Malta D-visa even for visa-exempt nationals; D-visas are processed by the Central Visa Unit, taking up to 8 weeks from the VFS appointment; fees are non-refundable.
24. Non-employment permits: Long-Term Residence, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026. Third-country nationals legally and continuously resident for five years or more, with stable and regular resources, own accommodation and integration measures under S.L. 217.05; the status is permanent and the permit is issued for five years; fee EUR 500; Form L; online through the Expatriates portal; travel documents valid at least six months.
25. Income Tax Act (Cap. 123), consolidated text, articles 4 and 56, Government of Malta, Legislation Malta (legislation.mt). Checked 16 October 2026. PDF read on 16 October 2026; amendments listed up to Act III of 2026. Article 4(1)(g) provisos (i) and (ii); article 56(1)(b)(i), marked as applicable from the year of assessment 2027 (Act III of 2026, article 13(2)).