Do I have to pay tax in Malta on income I earn from work done outside Malta?

Whether and how your foreign-sourced income is taxed in Malta depends significantly on your specific tax residency and domicile status, since under the Income Tax Act, Chapter 123 of the Laws of Malta, Malta applies a remittance basis of taxation for individuals who are resident but not domiciled in Malta, generally meaning foreign-sourced income is only taxable in Malta to the extent it is actually remitted, or brought into, Malta, rather than being taxed on a worldwide basis regardless of where the funds are kept, whereas individuals who are both resident and domiciled in Malta are generally taxed on their worldwide income regardless of remittance. Given this significant distinction, correctly establishing your specific residency and domicile status is the essential starting point for understanding your actual tax position on this foreign income, since domicile in particular is a more complex legal concept than simple residency, generally connected to your permanent home and long-term intentions rather than just where you currently live, meaning it's not always immediately obvious what your domicile status actually is without proper analysis. Given how significantly your specific residency and domicile status affects your tax treatment of foreign income, and the genuine complexity involved in correctly determining this, it would be important to consult a tax advisor or accountant familiar with Maltese international tax rules to properly assess your specific situation and ensure you're meeting your actual tax obligations correctly.