A lot of information is available online on the various residence schemes offered by Malta for expatriates considering Malta as a residence base for them and their families. Some are accurate, others are outdated.

I would like to add my comments to a number of Malta residence schemes mentioned on the net:

The Malta Permanent Residence Scheme
This is a residence scheme that gave permit holders the right to reside in Malta indefinitely subject to observance of simple rules: a minimum annual income or minimum wealth requirement, the obligation to buy or rent property, a minimum tax liability. Taxation under this scheme was a low flat rate of 15% applicable on a remittance basis. The Permanent Residency Scheme was introduced in 1988 and was replaced in 2011 by a number of schemes.

The High Net Worth Individual Scheme
This scheme was introduced in 2011 and comes in two variants: one for EU nationals and one for non-EU nationals. This scheme grants special tax status to expatriates moving to Malta who will be taxable in Malta on a remittance basis only at at the low flat tax rate of 15%. Residents under this scheme are able to use Malta's extensive double taxation treaty network. Eligibility requirements include: minimum property acquisition value Euro400K / minimum property rental value Euro20-25K, minimum tax Euro20-25K.

Ordinary Residence in Malta
As Ordinary Residents, non-domiciliaries will be taxable in Malta on a source and remittance basis, that is to say, on income (employment income, interest income, dividend income, pension income) arising in Malta and on such income arising outside Malta to the extent that it is received in the resident's Malta bank account. As a result, any foreign source income is not within the scope of Malta's personal income tax system and is therefore non-taxable.