Malta has become an increasingly popular destination for expatriates seeking a high standard of living, an attractive tax regime and a safe and stable environment to raise their families. With its picturesque landscapes, mild climate, and rich cultural heritage, Malta offers a unique lifestyle that is highly sought after by those looking for a change of pace.

The Global Residence Programme (GRP) offers non-EU/EEA/ Swiss nationals a special tax status in Malta to benefit from a reduced fixed tax rate of 15% on all foreign generated income that is remitted to Malta. The programme has a straightforward application process for eligible applicants, their families and household staff which can lead to obtain Maltese residency upon a separate application and upon satisfying certain criteria. Conditions of the program includes purchasing or renting a property in Malta, providing proof of a stable and regular source of income and holding valid health insurance. Beneficiaries of the program are subject to an annual minimum tax of €15,000 covering the first €100,000 of remittances to Malta.

Key facts about the Global Residency:

Income arising outside Malta which is received in Malta would be chargeable to tax in Malta at the flat rate of 15%;
Income arising in Malta and capital gains realised in Malta would be taxable in Malta at the higher rate of 35%;
The applicant may not reside in any one other jurisdiction for more than 183 days in any calendar year;
No tax on income and capital gains arising outside Malta;
The applicant and his/her spouse can include financially dependent parents and unmarried children under 25 years old;
In case of obtaining a Maltese residence card applicant will be eligible to reside in Malta without any restrictions;
Free movement within the entire Schengen area;
No obligations to reside for any minimum number of days in Malta;
An application fee of €6,000 applies and must be paid upon application.

Malta Global Residence Programme

Key facts about the Global Residency:

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