Malta Global Residence Programme (GRP)

The Malta Global Residence Programme (GRP) programme starts from €220,000 via Tax-residence by property (purchase EUR 220k-275k or lease).

Indicative processing time is 3-6 months.

No minimum stay in Malta. However, must not spend more than 183 days in any other single jurisdiction to maintain non-domiciled tax status.

Possible after meeting standard naturalisation requirements (typically 5+ years continuous residence).

The Malta Global Residence Programme (GRP) is a special Maltese tax-residence status for non-EU, non-EEA and non-Swiss nationals. Introduced in 2013 and administered by the Commissioner for Revenue, it grants a 15% flat rate on foreign income remitted to Malta, along with an e-Residence card and Schengen travel. It is a tax-residence programme, not a citizenship route and not permanent residence.

Foreign income remitted to Malta is taxed at a flat 15%, with relief available under Malta's 70-plus double taxation treaties. Foreign income you do not remit is not taxed, and foreign capital gains are exempt even if remitted. Malta-sourced income is taxed at standard rates of up to 35%. Malta imposes no wealth tax and no inheritance tax.

The minimum annual tax is EUR 15,000, payable regardless of actual income remitted. This single payment covers the whole family, meaning the applicant and dependants together. In practice it caps the tax due on the first EUR 100,000 of foreign income remitted to Malta, which makes the programme especially efficient for those with significant foreign-source passive income.

You may purchase a qualifying property from EUR 275,000 in mainland Malta or EUR 220,000 in Gozo or South Malta. Alternatively, you may lease from EUR 9,600 per annum on the mainland or EUR 8,750 in Gozo or South Malta. A non-refundable government application fee also applies: EUR 6,000 for mainland property and EUR 5,500 for Gozo or South Malta.

The GRP is a special tax-residence status offering a 15% flat rate on remitted foreign income, with no government donation required. The Malta Permanent Residence Programme (MPRP) instead grants permanent residence, involves a government contribution, and does not itself provide special tax treatment. Many families evaluate both together: one is chosen for tax efficiency, the other for permanent EU residence.

Not directly. The GRP confers a special tax status, not citizenship. Naturalisation in Malta remains possible only after meeting the standard requirements, typically five or more years of continuous residence, and is assessed independently. Malta's former citizenship-by-investment route is not part of this programme. If citizenship is your goal, our specialists can outline the realistic pathways.

Yes. The status extends to your spouse or partner and your dependent children, all covered by the single EUR 15,000 minimum annual tax. Parents and grandparents are not eligible as dependants under the GRP. Every applicant and dependant must hold sickness insurance covering all risks in the EU and satisfy the due diligence and clean-record requirements.

No. The GRP imposes no minimum physical presence in Malta. However, to preserve your non-domiciled tax position you must not spend more than 183 days in any single other jurisdiction. You must also maintain the qualifying property and meet the annual compliance conditions to keep the special tax status in force.

Holders receive an e-Residence card and can travel visa-free within the Schengen Area, giving a practical European base. The status does not automatically confer the right to work in Malta; a separate permit is required for employment. Malta's EU membership, English-speaking administration and extensive treaty network make it a well-connected hub for internationally mobile individuals.

Processing typically takes 3 to 6 months. The route runs through an Authorised Registered Mandatary, who prepares and submits your application to the Commissioner for Revenue, after which background checks and due diligence are completed before approval. Once granted, you acquire or lease the qualifying property and maintain annual compliance to keep the status active.