{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "mt.tax.183day",
  "versions": [
    {
      "rule_id": "mt.tax.183day",
      "version": "2026.1",
      "jurisdiction": "MT",
      "title": "Malta 183-day rule",
      "summary": "You are resident in Malta for a calendar year if you spend more than 183 days in Malta, counting any part of a day. Residence can also arise from intent (ordinary residence) regardless of day count — that layer is a facts-and-circumstances question flagged separately. Res-non-dom status changes the tax framing (remittance basis, €5,000 minimum tax where applicable), not the day count.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://cfr.gov.mt/en/inlandrevenue/legal-technical/Pages/Tax-Residence.aspx",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain"
      },
      "attestation_defs": [
        {
          "key": "mt.domicile_status",
          "question": "Are you domiciled in Malta?",
          "why_we_ask": "Non-domiciled residents are taxed on a remittance basis (with a €5,000 minimum tax where foreign income exceeds €35,000) — this switches how results are framed, not counted.",
          "type": "choice",
          "choices": [
            "domiciled",
            "non_domiciled",
            "unsure"
          ],
          "scope": "once"
        },
        {
          "key": "mt.arrival_intent",
          "question": "Did you arrive in Malta with the intention of residing there permanently or indefinitely?",
          "why_we_ask": "Ordinary residence can arise from intent even below 183 days — a facts question your advisor will ask.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "mt183.approaching"
        }
      ],
      "notes": [
        "Day count is an indicator; ordinary-residence/intent layer is facts-based (SPEC.md §5).",
        "ask_when gate: the arrival-intent question targets the ordinary-residence analysis for incoming non-domiciliaries; Malta-domiciled users are not asked it."
      ]
    }
  ]
}