Global Residence Programme and The Residence Programme: Malta's special tax status

Eligibility requirements

• GRP: a third-country national who is not an EU, EEA or Swiss national and not a Maltese national (Rule 4(a)); TRP: an EU, EEA or Swiss national who is not Maltese. Neither applicant may be a permanent resident or long-term resident of Malta, or a beneficiary of another Maltese special tax programme.
• Qualifying property: purchase of immovable property for not less than €275,000 in Malta or €220,000 in Gozo or the south of Malta; or a lease of not less than €9,600 a year in Malta or €8,750 a year in Gozo or the south of Malta (Rule 2 of each set of rules). The property must be the applicant's principal residence worldwide and may not be let.
• Sickness insurance covering all risks across the EU normally covered for Maltese nationals, for the applicant and dependants (Rule 4(f)).
• A fit-and-proper test, stable and regular resources, fluency in Maltese or English, and a valid travel document.
• The applicant must not stay in any other single jurisdiction for more than 183 days in a calendar year; doing so is a ground for the status to cease (Rule 6(1)(f)).
• For GRP beneficiaries, a separate residence permit from Identità is required to live in Malta; the Malta Tax and Customs Administration confirms that beneficiaries may work in Malta only if they obtain the relevant work authorisation.

Legal framework

Build the evidence

Prepare records that substantiate the relevant criteria. The final checklist depends on the applicant, route and filing authority.

• Application through an Authorised Registered Mandatary (ARM) with the Administration's application form and questionnaire, and the non-refundable administrative fee of €6,000, or €5,500 where the qualifying property is an owned property in the south of Malta.
• Deed of purchase or lease for the qualifying property meeting the thresholds, with evidence that it is the principal residence.
• Health insurance policy, passport, police conduct certificate and evidence of stable resources.
• A separate residence-permit application to Identità (for third-country nationals), typically on the basis of economic self-sufficiency, with its own documents.
• Annual return to the Administration confirming continued compliance, with the minimum tax paid by the statutory date.

How to apply

1. 01

   Separate the two questions

   Decide first on the immigration basis for living in Malta (for example an Identità residence permit, MPRP or employment) and second on whether the special tax status is beneficial given the family's income sources and home-country rules.

2. 02

   Appoint an Authorised Registered Mandatary

   Applications may be submitted only through an ARM registered with the Administration. The ARM prepares the application, questionnaire and supporting evidence and pays the administrative fee.

3. 03

   Secure the qualifying property

   Buy or lease property meeting the GRP or TRP thresholds. The thresholds differ between Malta and Gozo or the south of Malta, and the lower administrative fee applies only to owned property in the south.

4. 04

   Obtain the status and the permit

   On approval the Administration confirms the special tax status. GRP beneficiaries then obtain and renew a residence permit from Identità. Status is effective for the year of assessment in which it is granted, with the minimum tax payable in full for that year.

5. 05

   Maintain the status annually

   File the annual return, pay at least €15,000 in tax, keep the property and insurance, avoid more than 183 days in any other single jurisdiction, and notify changes. Becoming a long-term or permanent resident ends the status.

After approval & family planning

• Spouses, dependent children and certain other dependants defined in the rules benefit from the 15 per cent rate on foreign income received in Malta; Maltese-source income and other income remain subject to the rate set in the rules (35 per cent for other chargeable income).
• Status is maintained by compliance, not by presence in Malta as such, but a beneficiary must not spend more than 183 days in another single jurisdiction and must keep the qualifying property as principal residence.
• There is no transition from GRP or TRP to permanent residence or citizenship; the rules disqualify long-term and permanent residents. Families seeking permanence use MPRP (residence) or ordinary immigration routes, and accept that the special tax status would then end.

What this route builds, and what it opens

WG assesses every route on three returns: the knowledge it adds, the cognitive capability that sustained work abroad develops, and the institutional opportunity it opens or closes. Real work is the mechanism in each case.

Programme context. This is a tax status and does not establish any employment relationship. It may be assessed as part of the personal tax planning of a participant who holds a genuine role with a Maltese affiliate under a separate permit. Read the framework ↗

Frequently asked questions

Points to consider

• The status is only as valuable as the home-country analysis. A family that remains tax resident elsewhere under that country's rules or a treaty may gain little from a Maltese 15 per cent rate.
• Keep the immigration permit and the tax status on separate renewal calendars; losing either does not automatically end the other, but the conditions interact.