Malta Citizenship By Merit Tax, Family, Passport, And Practical Implications

If Malta Citizenship by Merit is granted, the practical result is citizenship, not a residence card. But the file still needs careful planning around dependants, tax residence, passport issue, other nationality laws, and commitments made during the application.

For the overall route, start with the main Malta Citizenship by Merit guide. For evidence and decision stages, use the documents, evidence, and decision-process guide.

Quick Answer

Dependants may be included if they fit the S.L. 188.06 definition and pass due diligence. Maltese citizenship does not automatically settle tax residence in Malta. A Maltese passport is a separate document available to Maltese citizens, with in-person biometric steps. Dual citizenship is generally lawful under Maltese law, but the other country may not allow it. Continuing obligations matter because citizenship granted under the merit regulations can be deprived for material breach, national-security threat, or serious prejudice to Malta’s interests.

Family Inclusion

S.L. 188.06 defines dependants for this process as:

Category	Core Rule
Spouse or similar partner	Monogamous spouse or partner in a similar relationship, including civil union, domestic partnership, or common law marriage, subject to Ministerial discretion
Minor child	Child of the main applicant or spouse/partner, including adopted child, under 18 when the proposal letter is accepted
Unmarried adult child	Age 18 to under 29 when the proposal letter is accepted, unmarried, and wholly maintained or largely supported by main applicant
Disabled adult child	Adult child wholly maintained or largely supported and qualifying under the disability framework

Every dependant is part of the naturalisation process only to the extent indicated in the regulations, and each relevant person is subject to due diligence.

Family Evidence

Evidence	Practical Use
Marriage, partnership, birth, and adoption records	Relationship proof
Custody or guardianship records	Minor applications and signing authority
Dependency records	Adult child support, residence, education, medical, and financial support
Disability certification	Disabled adult-child category
Identity and passport records	Due diligence and civil-status consistency
Translations and certifications	Non-English or non-Maltese documents need authenticated translation

Tax Residence

Malta’s Commissioner for Revenue says residence for tax purposes is a question of fact. A person present in Malta for more than 183 days in a year is considered tax resident for that year, and ordinary residence can arise from living in Malta permanently or indefinitely, or from repeated long-term presence and personal/economic ties.

Citizenship Question	Tax Question
Was citizenship granted?	Is the person tax resident, ordinarily resident, and/or domiciled in Malta?
Did the applicant spend 8 months in Malta for the formal application?	Which tax year did those days fall in, and what residence facts were created?
Does the applicant own or lease Malta property?	Does the property support residence or ordinary-residence facts?
Are family members included?	Where are spouse, children, business, bank, and economic ties located?

Do not treat citizenship as tax advice. Tax status should be mapped before the applicant creates Malta residence, property, remittance, and family-location facts.

Passport Steps

Identita and servizz.gov.mt describe Maltese passport applications as available to Maltese citizens. Applicants generally submit Form A and required documents in person at the Passport Office in Malta or Gozo, where facial and fingerprint biometric data are captured. Maltese nationals overseas may apply through the nearest Maltese representation.

For a newly naturalised citizen, the practical sequence is usually:

1. Certificate of naturalisation is issued after approval and oath.
2. Civil-status records are aligned where needed.
3. Passport application is prepared.
4. Applicant completes in-person biometric submission.
5. Passport is issued after assessment.

Dual Citizenship

Community Malta says dual or multiple citizenship is generally accepted in Malta, but the person should verify whether the other country’s law permits dual citizenship because voluntary acquisition of another citizenship may cause loss of the current one.

This is especially important for applicants whose home countries restrict dual nationality, require permission, impose reporting duties, or treat naturalisation abroad as an automatic-loss event.

Continuing Obligations

Before taking the oath, the applicant must undertake in writing to continue observing and fulfilling commitments under the application, regulations, and any Ministerial letter of approval. The Agency may request proof and verify ongoing fulfilment.

The Minister can deprive a person of Maltese citizenship granted under these regulations if the person:

Ground	Meaning
Fails material obligations	Commitments in the regulations or approval letter are breached
Becomes a national-security threat	Security status changes after grant
Seriously prejudices Malta’s interests	Conduct after grant creates serious harm to Malta’s interests

Practical Implications Checklist

1. Check all family members’ eligibility before the proposal letter.
2. Model tax residence before spending eight months in Malta.
3. Verify dual-citizenship effects in every current nationality.
4. Treat passport issue as a post-citizenship document process, not the approval itself.
5. Keep records of commitments and fulfilment after naturalisation.
6. Avoid public claims, marketing, or messaging that could undermine the integrity of the case.

Editorial Status

This article was checked against official sources on July 22, 2026. It is informational only and is not immigration, legal, tax, investment, securities, banking, AML, family, passport, nationality, or relocation advice.