The Residence Programme

The Residence Programme (TRP) is a special tax status regime exclusively for EU, EEA, and Swiss nationals who wish to establish tax residence in Malta under favourable conditions. Established under Subsidiary Legislation 123.160 and administered by the Malta Tax and Customs Administration (MTCA), the programme offers a flat 15% tax rate on foreign-source income remitted to Malta, with a minimum annual tax of €15,000. It is the EU/EEA/Swiss counterpart to the Global Residence Programme (GRP), which offers identical terms for non-EU nationals.

• Must be an EU, EEA, or Swiss national
• Must not be permanently resident or domiciled in Malta
• Must not benefit from any other special tax status in Malta
• Must demonstrate stable and regular financial resources sufficient for self and dependants
• Must hold a qualifying property in Malta as 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)
• Property must not be let or sub-let
• 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
• Non-refundable administrative fee of €6,000 (€5,500 for Gozo/South Malta properties)

• Valid passport or national ID card
• 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 (or valid EHIC/S1 certificate)
• Proof of stable and regular financial resources (bank statements)
• Evidence of English or Maltese language ability
• Completed application form with passport-size photographs
• Marriage certificate or partnership documentation (where applicable)
• Birth certificates of dependants

The special tax status is ongoing and does not require formal renewal. Beneficiaries must file an annual income tax return and pay the minimum €15,000 tax. EU/EEA/Swiss nationals register with Identita for an eResidence document confirming their right of residence. After 5 years of continuous residence, EU nationals may apply for permanent residence under the EU Citizens Directive.

Dependants include spouse or partner in a stable relationship, minor children (including adopted), children aged 18-25 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 at least 2 years may be included for residence purposes but do not receive tax benefits. The minimum annual tax of €15,000 covers 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, even if remitted
• Double taxation relief available
• 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, which may include a face-to-face interview in English, the Commissioner issues a Letter of Intent valid for 12 months. Within that period, the applicant must acquire the qualifying property and provide proof, along with payment of the minimum tax. Upon verification, the special tax status is formally granted and a TRP certificate is issued. Processing takes approximately 3 to 6 months.