Yes, the digital Nomads staying in Malta have to pay taxes however they have tax exemptions under the tax exemption regime. The digital nomads have to pay tax at a 10% rate, whereas the 35% is the non-exempted tax rate. With a valid Digital Nomad Visa, a person can register themselves for tax exemption for up to 3 years. Moreover the digital nomads can avail a double tax exemption wherein they can get the 10% tax rate waived off under Malta’s double tax treaty.