Tax Map · Relocation rankings

Tax residency in Malawi

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• physically present in Malawi for an aggregate of at least 183 days in a year of assessment
• resides in Malawi permanently or on a long‑term basis
• intends to reside in Malawi for an aggregate period of at least 183 days in a year
• holds a Malawi business residence permit
• holds a Malawi employment permit
• holds a Malawi temporary residence permit

There is no formal investment or nomad visa, but a self-funded individual can move by first entering on a visa/e-visa and then obtaining a Business Residence Permit for running their own business or, longer term, a Permanent Residence Permit as a "person of assured income" or after 5+ years of ordinary residence.

Tax is based on source and residence; ending residence is generally achieved by leaving Malawi, dropping below the 183‑day/long‑term presence and intention tests, and not holding Malawian residence or work permits, with no ongoing domicile or citizenship‑based taxation.

“An individual is considered a tax resident if one resides in Malawi permanently/on a long-term basis, intends to reside for an aggregate period of at least 183 days in a year, or obtains either a business residence permit, an employment permit, or a temporary residence permit. Regardless of residence, an individual will be taxed only on income sourced in Malawi and not on passive foreign income.” — Malawi Revenue Authority via Andersen summary (based on Malawi Taxation Act)

Estimate — confirm against the linked sources. See methodology.