Global Residence Programme

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.

• 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)

• 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

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.

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.

• 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

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.