National Identity and Taxation in Malta
For any foreign national planning to reside in Malta for more than three months, obtaining a legal identity document and a tax profile is a mandatory administrative requirement. These systems are managed primarily by Identità (formerly Identity Malta) and the Office of the Commissioner for Revenue (CfR). The primary document used by foreigners is the e-Residence card, which serves as both a residency permit and a national identity card within the Maltese territory.
As of 2025 and 2026, Malta has implemented stricter labor migration policies and updated fee structures to streamline the registration of foreign workers and residents. Understanding the distinction between your Identity Number, Tax Identification Number (TIN), and Social Security Number is essential for accessing healthcare, banking, and legal employment.
The e-Residence Card (National ID)
The e-Residence card is the official identification document for all non-Maltese residents. The application process and associated costs vary significantly based on the applicant's nationality.
EU, EEA, and Swiss Nationals
Citizens of the European Union, the EEA, and Switzerland have the right to live and work in Malta but must apply for a residence document if they stay longer than 90 days. For these nationals, the first issuance of the e-Residence card is Free of Charge ($0 USD, Jan 2026).
- Lost Cards: A replacement for a lost card costs 22 EUR ($23.10 USD, Jan 2026).
- Damaged Cards: A replacement for a damaged card costs 16.50 EUR ($17.33 USD, Jan 2026).
Third-Country Nationals (TCN)
Non-EU nationals typically require a Single Permit, which combines work and residence authorization. Significant fee changes were introduced in August 2025 to encourage long-term employee retention:
- First-time Application: The fee for a new Single Permit is 600 EUR ($630.00 USD, Jan 2026).
- Renewal: If the applicant remains with the same employer, the renewal fee is reduced to 150 EUR ($157.50 USD, Jan 2026).
- Change of Employer: Changing jobs requires a new application with a fee of 600 EUR ($630.00 USD, Jan 2026).
- Long-Term Residence (LTR): The fee for long-term residency applications is 500 EUR ($525.00 USD, Jan 2026).
Applications are submitted through the Identità Online Portal or in person at the Msida head office.
Tax Identification Number (TIN)
Every resident in Malta who generates income or resides for tax purposes must have a Tax Identification Number (TIN). This 9-digit number is used for filing tax returns and reporting wages.
Automatic Registration
For most foreign workers, the registration process is integrated with other administrative steps:
- TCNs with Single Permits: Once a Single Permit is issued, the individual is generally registered automatically for tax and social security.
- EU Nationals: EU citizens who register with the Department of Social Security and receive a Social Security Number are typically registered for a TIN automatically.
Manual Registration for Expatriates
Foreigners who do not fall under automatic registration (such as digital nomads or those not yet employed) must register manually using the Expatriates Taxpayer Registration Form available on the Commissioner for Revenue website. The processing time for a manual TIN request is typically 1 to 8 working days.
Social Security Number
A Social Security Number (SSN) is required for anyone engaged in employment or self-employment. Under the 2025 policy, when an employer submits an online Engagement Form to Jobsplus, the system automatically checks for the individual's Maltese ID and generates an SSN if they are eligible. Foreigners must provide their e-Residence card number to facilitate this process.
Exceptions and Special Cases
Administrative requirements may differ based on specific residency schemes or life situations:
- Students: Non-EU students are issued a residence permit for the duration of their studies. They are not automatically registered for a TIN unless they obtain a separate work permit.
- Self-Employed: Self-employed individuals must register for a VAT number in addition to their TIN if they perform economic activities. The registration type (Article 10, 11, or 12) depends on their annual turnover.
- Digital Nomads: Holders of the Nomad Residence Permit are generally exempt from local income tax on remote work income but must still hold a valid e-Residence card for identification.
Institutional Note: It is mandatory to report any change of residential address to Identità within 10 days to ensure your ID and tax records remain valid.