Malta Global Residence

Malta’s Global Residence Program (GRP) is a physical residency and tax residency program designed to attract non-EU/EEA nationals to the country by offering preferential tax rates.

The program permits families to settle in Malta and pay sharply reduced tax rates on overseas income.

The residence permit is initially valid for one year and, subsequently, renewable in two-year increments. After five years in Malta, the individual can apply for long-term residence and naturalization.

To qualify for the Global Residence Program, the applicant must:

• Be a national of a country outside the EU, the EEA, and Switzerland.
• Own or rent a qualifying property in Malta.

If owning a property, it must have a minimum value of EUR 220,000 (on Southern Malta or Gozo) or €275,000 (elsewhere in the country).

A non-refundable application fee of €6,000 applies (€5,500 if the qualifying property is in Gozo or the south of Malta).

If renting, the minimum annual rent is €8,750 (Southern Malta or Gozo) or €9,600 (elsewhere).

• Have stable and regular resources sufficient to maintain himself and his dependents.
• Hold medical insurance covering the whole family.
• Beneficiaries are subject to a flat income tax rate of 15% on foreign-sourced income remitted to Malta, with a minimum annual tax liability of €15,000. This minimum covers the beneficiary and registered dependents. An additional tax of €2,500 per year applies to each dependent.

• Freedom of movement (but not settlement) within Schengen
• No investment or donation requirement
• Path to citizenship
• Permits dual/multiple citizenship (under certain circumstances)
• Safety and security
• Lower taxes
• Warm climate
• Enhanced education opportunities
• Enhanced business access to large economies
• Short processing time

The GRP grants a special tax status and a one-year renewable residence permit. After five years of residency in Malta, the applicant may apply for long-term residence. Separately, following five years of residency (with four years continuously immediately preceding the application), the applicant may be eligible for naturalization under Malta’s standard citizenship laws. The decision to grant citizenship is at the discretion of Maltese authorities and requires meeting separate physical presence, language, and character requirements.

The initial residence permit is valid for one year. As long as the applicant continues to meet the requirements, he can renew the permit in two-year intervals.

After five years of residency, the applicant can become a long-term resident of Malta (effectively PR).

Also following five years (four years continuously immediately preceding the application) of residency, the applicant is eligible for naturalization.

The decision to grant citizenship is at the discretion of Maltese authorities.

Browse 195 countries’ paths to citizenship in the hyper-detailed IMI Citizenship Catalog.

Applications for this program may be directed to Office of the Commissioner for Revenue.

Legislation upon which this program is based Maltese Income Tax Act Article 56(23), Subsidiary Legislation SL 123.156, Legal Notice 167 of 2013.