Malta Global Residence Programme

The Malta Global Residence Programme builds on the success of Malta’s reputation in attracting expatriates seeking an alternative residence base in a warm Mediterranean Island in the European Union.  Malta's membershp and full implementation of the Schengen Area Treaty offers further attraction on the basis of the ease of travel within the Schengen Area enjoyed by holders of the Malta Global Residence Programme permit. This programme is designed to attract individuals who are not nationals of the EU, EEA or Switzerland and who are not long-term residents. 

Malta Global Residence: Eligibility Criteria

Applications under this programme are open to non-EU, non-EEA and non-Swiss nationals.  One application can include the main applicant and his spouse, financially dependent ascendants and other non-family members and dependent relatives that are shown to be bona fide members of the household.  Children under the age of 25 are automatically eligible for inclusion.  Applicants must demonstrate their financial self-sufficiency and must be in possession of valid sickness insurance cover. 

An applicant is eligible if he can show that he is economically self sufficient to maintain himself and his dependant without making use of the social assistance system in Malta. The applicant must be in possession of sickness insurance which covers himself and his dependants in respect of all  risks across the whole of the EU normally covered for Maltese nationals. The health insurance cover must be procured by a company licensed in Malta or by an international reputable health insurance company. The applicant is to be a fit and proper person and must produce a police conduct certificate issued not earlier than six months prior to the the date of submission of the application, together with a swoen decleration taken before a Commissioner for Oaths in Malta confirming that the applicant is not subject to any ongoing civil or criminal proceedings.

Within 12 months of taking up residence under the Malta Global Residence Programme, the residence permit holder needs to comply with the requirement of acquiring or renting property in Malta.  Residence candidates are required to demonstrate that an address is available to them in Malta by buying or renting property in Malta. 

Candidates for the residence programme need to meet minimum property value requirements at €275,000 for property in Malta, €220,000 for property in the Southern Region of Malta and €250,000 for property in Gozo.  Candidates have the option to rent property in Malta at €9,600 or property in Gozo and the Southern Region of Malta at €8,750 in annual rent.

This qualifying property may not be let or sub-let.

Permit holders are required to reside not more than 183 days in any foreign jurisdiction in any year. The programme does not impose any formalities for evidencing any minimum residence requirement.

Malta Global Residence Benefits

Malta Resident non-Dom Tax Treatment

An individual who has been granted special tax status in accordance with the GRP, hereinafter  referred to as “beneficiary”, will be subject to tax at a rate of fifteen cents on every euro thereof on any income that is received in Malta from foreign sources by the beneficiary and his/her dependants indicated below. This rate of tax will apply from the year of confirmation of the special tax status up to year of cessation of status.

Dependants who will be able to benefit from the rate of fifteen cents on every euro are: 

  • The beneficiary’s spouse;
  • Minor children including minor children and children who are in the care and custody of the beneficiary or the beneficiary’s spouse; 
  • Children including adopted children and children who are in the care and custody of the beneficiary or the beneficiary’s spouse, who are not minors but who because of circumstances of illness or disability of a serious gravity, are unable to maintain themselves. 

Beneficiaries of special tax status granted in terms of the Global Residence Programme will need to  pay a minimum tax of fifteen thousand euro (€15,000) annually. This minimum tax covers income of  the beneficiary and his / her dependants mentioned below that arises outside Malta and is received in Malta and does not include income that arises in Malta.

Applications are to be processed via Mandataries authorised by the Maltese Government to handle application process and act as liaisons between the applicant and the Maltese authorities.  Our law firm is registered as an authorised mandatary by the Maltese immigration and tax authorities according to Maltese law.