Malta Global Residence Programme (GRP)

The Malta Global Residence Programme (GRP) is a special Maltese tax status, not a citizenship route and not permanent residence. Introduced in 2013 under the Global Residence Programme Rules (Subsidiary Legislation 123.148) and administered by the Commissioner for Revenue within the Malta Tax and Customs Administration, it gives qualifying nationals of countries outside the EU, EEA and Switzerland a flat 15% rate of tax on foreign income brought into Malta, with a minimum tax of €15,000 a year. The residence permit itself is issued separately by Identità, Malta's identity and residence agency, and allows travel within the Schengen Area.

It is worth being precise from the outset about what this status does and does not confer. The GRP is a tax status. It does not grant permanent residence, it does not grant the right to work in Malta, and it does not lead to Maltese citizenship or a Maltese passport. Anyone whose real objective is a passport, or permanent residence in the EU, needs a different route, and we say so plainly before any application is structured.

What changes on 1 January 2027

The Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026, published on 14 July 2026) come into force on 1 January 2027. They set out four special tax statuses: global resident status for nationals of countries outside the EU, EEA and Switzerland, a status for EU, EEA and Swiss nationals, retired pensioner status and UN pensioner status. For global resident status the 15% rate on foreign income received in Malta is unchanged, but the minimum tax rises to €35,000 a year, the qualifying home to €700,000 to buy or €14,000 a year to rent, anywhere in Malta or Gozo, and the non-refundable administrative fee to €8,500. A home bought before 1 January 2027 for less may still qualify, as the Commissioner's guidelines will determine. Status is granted for five-year terms, and each renewal costs €2,500. Retired pensioner status has a €15,000 minimum tax, but the whole pension must be received in Malta and make up at least 75% of chargeable income.

The new rules provide that any grant of special tax status made, and any application received, up to 31 December 2026 continues to apply until 31 December 2031. They contain no clause revoking the Global Residence Programme Rules. On 11 October 2026 the tax administration's website still listed the GRP and had published no guidance on the new rules, so we confirm which rules govern each case before filing. The rest of this page describes the GRP Rules in force today. Our guide to the Malta GRP and the 2027 changes compares the two.

How you qualify

The GRP is open only to nationals of countries outside the EU, EEA and Switzerland who are not long-term residents of Malta. EU, EEA and Swiss citizens are not eligible and do not need it, since they already have the right to live in Malta.

Qualification runs through a home in Malta, which must be your primary residence. You may buy a qualifying property for at least €275,000, or €220,000 in Gozo or the south of Malta. Alternatively you may rent one for at least €9,600 a year, or €8,750 a year in Gozo or the south of Malta. Only you, your dependants and notified household staff may live in the property, and letting it out ends the status. You must also have stable and regular resources to support your family without recourse to Malta's social assistance system, a valid travel document, sickness insurance covering all risks across the EU for yourself and every dependant, the ability to communicate in Maltese or English, and be a fit and proper person. Every application is filed through an Authorised Registered Mandatary; you cannot apply to the Commissioner for Revenue directly.

What you actually pay

Alongside the purchase or rent, a non-refundable government administrative fee is paid on application: €6,000, reduced to €5,500 only where the qualifying property is bought in the south of Malta (property in Gozo and all rented property pay €6,000). There is no government contribution or donation of the kind required under Malta's Permanent Residence Programme (MPRP).

The tax itself carries a floor: a minimum tax of €15,000 is due for every year of assessment, whatever amount of foreign income you bring into Malta, and it is payable in full both in the year the status is granted and in the year it ends. It is paid by 30 April, together with a return confirming that the conditions are still met, and it is not refundable.

The tax position, stated precisely

Under the GRP, income arising outside Malta is taxed at a flat 15% only when, and to the extent that, it is received in Malta. Foreign income earned and kept abroad is not taxed in Malta. The €15,000 minimum is a floor, not a cap: because 15% of €100,000 is €15,000, anyone bringing in less than about €100,000 a year still pays €15,000, and above that the 15% applies in full. Income that does not fall under the 15% rule, including income arising in Malta, is charged at a flat 35%.

Under Malta's Income Tax Act, capital gains arising outside Malta are not taxed for a person who is not domiciled in Malta, even if the proceeds are brought into Malta. Transfers of Maltese property are generally subject to a final withholding tax of 8% of the transfer value, with other rates in specific cases (10% for property acquired before 2004, 5% for certain transfers within five years of acquisition). Malta has no inheritance tax, and relief from double taxation can be claimed under the Income Tax Act. This is general information about the structure of the status, not personalised tax advice, and any individual position should be confirmed with a qualified tax adviser.

Not citizenship

The GRP is a tax status and nothing more. Maltese citizenship by naturalisation is a separate, discretionary process under the Maltese Citizenship Act, with its own residence, language and good character requirements; GRP status does not shorten it or entitle you to it. Malta's former citizenship by investment scheme closed to new applicants in April 2025 following a ruling of the Court of Justice of the European Union; it was never part of the GRP.

Obligations to keep the status

The status has no fixed term: it continues for as long as the conditions are met. You must keep holding the qualifying property as your primary residence without letting it out, pay the minimum tax each year, keep EU-wide health insurance for the whole family, not become a long-term resident of Malta, and not hold another Maltese special tax status. There is no minimum stay in Malta, but the status ends if you stay in any other jurisdiction for more than 183 days in a calendar year.

Family and processing

Dependants can include a spouse or stable partner, minor children, children under 25 who are not economically active, children unable to support themselves through serious illness or disability, and dependent parents, brothers and sisters of you or your spouse, provided they live with you in the qualifying property. The 15% rate and the €15,000 minimum cover you, your spouse and your minor or incapacitated children. Neither the Rules nor the tax administration publish a processing time; in our practice the Commissioner's decision typically follows 3 to 6 months after a complete application.

Where this programme is a poor fit

The GRP is the wrong route for anyone whose goal is a European passport, since it confers no citizenship, and for anyone who wants permanent residence in the EU, which needs Malta's separate MPRP. It is also closed to EU, EEA and Swiss nationals. It suits a narrower profile well: individuals and families from outside Europe who want a genuine Mediterranean base in a Schengen state, hold substantial foreign income they intend to bring into Malta selectively, and are comfortable with the ongoing obligations of a qualifying home, an annual minimum tax and the 183-day rule. Anyone weighing the GRP against Malta's other options should have both compared properly before committing capital to either.