Minimum annual tax of €15,000 on foreign income remitted to Malta at a flat 15% rate, implying approximately €100,000/year in remitted income
⏱️ Duration
Initial residence permit valid for 1 year, renewable for 2-year periods indefinitely
👪 Dependants
Yes
Spouse or partner, minor children, children under 25 (not economically active), disabled children, dependent siblings, dependent parents and grandparents. No additional per-dependant tax surcharge.
🛂 Citizenship Path
Yes
The GRP itself confers tax residence and a renewable residence permit; it does not directly lead to permanent residency or citizenship; beneficiaries may explore separate pathways to long-term residence or citizenship under other programmes
The Global Residence Programme (GRP) is a special tax status regime for third-country nationals (non-EU, non-EEA, non-Swiss) who wish to establish tax residence in Malta under favourable conditions. Established under Subsidiary Legislation 123.148, the programme is administered by the Malta Tax and Customs Administration (MTCA). Beneficiaries pay a flat 15% tax rate on foreign-source income remitted to Malta, with a minimum annual tax of €15,000. Foreign income not remitted to Malta is not taxed, and foreign capital gains are fully exempt.
Requirements
Must be a third-country national (non-EU, non-EEA, non-Swiss) and not a long-term resident of Malta
Must not be domiciled in Malta or intend to establish domicile
Must demonstrate stable and regular financial resources sufficient to maintain yourself and dependants without recourse to Malta's social assistance system
Must hold a qualifying property in Malta as your principal worldwide residence
Property purchase: minimum €275,000 (Malta) or €220,000 (Gozo/South Malta)
Property rental: minimum €9,600/year (Malta) or €8,750/year (Gozo/South Malta)
Must not stay in any other single jurisdiction for more than 183 days per calendar year
Must be able to communicate in English or Maltese
Must be a fit and proper person with no criminal record
Non-refundable administrative fee of €6,000 (€5,500 for Gozo/South Malta properties)
Required Documents
Valid passport
Police conduct certificate (issued within the preceding 6 months)
Sworn declaration confirming no ongoing civil or criminal proceedings
Proof of qualifying property (purchase agreement or rental contract)
Health insurance covering all EU risks for the applicant and dependants
Proof of stable and regular financial resources (bank statements)
Proof of English or Maltese language ability
Completed application form with passport-size photographs
Duration & Renewal
The initial residence permit is valid for 12 months. Renewals are issued for 24-month periods and may continue indefinitely as long as all conditions are maintained. Renewal requires confirmation of continued tax compliance (minimum €15,000 annual tax paid), valid health insurance, and maintenance of the qualifying property.
Family Members
Dependants who may be included are: spouse or partner in a stable relationship, minor children, children under 25 who are not economically active, children unable to maintain themselves due to illness or disability, dependent siblings, and dependent parents or grandparents. Household staff employed for 2+ years may also be included for residence purposes but do not receive tax benefits. The minimum annual tax of €15,000 covers the income of the beneficiary and all dependants combined.
Tax Implications
Foreign-source income remitted to Malta: 15% flat rate
Minimum annual tax: €15,000 (covers all dependants)
Foreign-source income not remitted to Malta: not taxed
Income arising in Malta: taxed at 35%
Foreign capital gains: not taxed, whether remitted or not
Double taxation relief may be claimed
No inheritance tax or wealth tax in Malta
Application Process
Applications must be submitted through an Authorised Registered Mandatary (ARM) licensed by the Commissioner for Revenue. The ARM submits the application with all documentation and the administrative fee. After due diligence (approximately 8 weeks) and an interview, a Letter of Intent is issued valid for 12 months. Within that period, the applicant must acquire the qualifying property and provide proof to the Commissioner. Upon confirmation, a GRP certificate is issued and the beneficiary applies for their residence permit at Identita. The overall timeline from application to approval is approximately 3 to 6 months.