Malta Global Residency Programme

Under the Malta Global Residency Program, residents pay a 35% income tax for income made inside Maltese jurisdiction and 15% on income made outside of Malta that is brought into Malta. Foreign earned income that stays outside Malta, is not taxed. However, capital gains made outside of Malta are not taxed when brought into the country. There is a minimum tax of EUR 15,000 to be paid every year to maintain the Malta Global Residency status.

Yes, any legal resident of Malta can travel the Schengen Area visa-free and border-free, only with his valid Maltese Residency Card and his Passport.

The Malta Global Residency Programme requires either a property purchase of EUR 275,000 or above, or a property lease of at least EUR 9,600 per year. The specific requirement depends on the location of the property within Malta.

Property requirements by location:

• Gozo or South Malta: Purchase from EUR 220,000 or lease from EUR 8,750/year
• Rest of Malta: Purchase from EUR 275,000 or lease from EUR 9,600/year

Additional financial requirements include:

• Minimum annual tax: You must pay a minimum of EUR 15,000 in Maltese tax per year
• 15% flat tax rate: Applied to foreign income remitted to Malta
• No tax on non-remitted income: Foreign income that is not brought into Malta is not subject to Maltese taxation

This makes the Malta GRP particularly attractive for individuals seeking a Schengen-based residence with a predictable and competitive tax structure.

The Malta Global Residency Programme typically takes 3 to 6 months from application submission to approval, making it one of the faster European residency-by-investment options available.

The processing timeline generally follows these stages:

• Document preparation: 2 to 4 weeks to compile all required documentation
• Application submission: Filed through a licensed agent with the Maltese tax authorities
• Due diligence and review: 2 to 4 months for background checks and financial verification
• Approval and permit issuance: Once approved, your special tax status certificate and residency card are issued

The timeline can vary depending on the completeness of your application and the volume of applications being processed. Working with Mirabello Consultancy as your licensed representative helps streamline the process and avoid delays caused by incomplete documentation.

The Malta Global Residency Programme is open to non-EU, non-EEA, and non-Swiss nationals who can demonstrate sufficient financial resources and meet the programme's property and tax requirements.

Key eligibility criteria include:

• Nationality: Applicants must be third-country nationals (non-EU/EEA/Swiss). EU nationals have access to a separate programme
• Property requirement: Must purchase property worth at least EUR 275,000 (EUR 220,000 in Gozo/South Malta) or lease at EUR 9,600/year (EUR 8,750 in Gozo/South Malta)
• Financial means: Must demonstrate stable and regular financial resources sufficient to maintain yourself and your dependants without relying on Malta's social assistance
• Health insurance: Comprehensive health insurance coverage in Malta is mandatory
• Clean background: Must pass due diligence and have no criminal record
• Not domiciled in Malta: You must not be domiciled in Malta for tax purposes

The programme also permits the inclusion of dependants, including your spouse, children, and parents.

Yes, the Malta Global Residency Programme allows you to include your spouse, dependent children, and in certain cases, your parents and grandparents as dependants in your application.

Family inclusion details:

• Spouse or partner: Your legally married spouse or civil union partner may be included
• Children: Dependent children, including those who are financially reliant on the main applicant, can be added to the application
• Parents and grandparents: May be included as dependants provided they are financially dependent on the main applicant
• Same tax benefits: Dependants benefit from the same residency status and Schengen travel rights

Each dependant must hold valid health insurance covering Malta. Family members gain the right to reside in Malta and travel throughout the Schengen Area for up to 90 days in any 180-day period, providing significant mobility across Europe.

The Malta Global Residency Programme offers a highly attractive tax structure, featuring a flat 15% tax rate on foreign income remitted to Malta with a minimum annual tax payment of EUR 15,000.

Key tax advantages include:

• 15% flat rate: Applicable to all foreign-source income that is remitted (transferred) to Malta
• No tax on non-remitted income: Foreign income that remains outside Malta is not subject to Maltese taxation
• No Maltese tax on capital gains: Capital gains arising outside Malta are not taxed, even if remitted
• No inheritance or wealth tax: Malta does not levy inheritance tax, wealth tax, or estate duty
• Double taxation treaties: Malta has an extensive network of over 70 double taxation agreements, helping to prevent being taxed twice on the same income

This structure is particularly advantageous for high-net-worth individuals with diversified international income streams who wish to optimise their tax position whilst enjoying European residency and Schengen access.

The Malta Global Residency Programme does not impose a strict minimum physical presence requirement, though you must genuinely intend to use Malta as your primary residence and must not spend more than 183 days per year in any other single jurisdiction.

Key residency conditions:

• No minimum stay in Malta: There is no mandatory number of days you must spend in Malta each year
• 183-day rule: You must not be tax-resident in any other country, meaning you should not spend more than 183 days per year in any single alternative jurisdiction
• Property obligation: You must maintain a qualifying property in Malta (purchased or leased) throughout the duration of your residency
• Genuine link: Maltese authorities expect a genuine connection to Malta, such as having a residential address and visiting periodically

This flexibility makes the programme ideal for internationally mobile individuals who require a European base without being tied to strict residency obligations.

The Malta Global Residency Programme requires a thorough set of documents to verify your identity, financial standing, property arrangements, and background. All documents must be recent and, where applicable, apostilled or legalised.

Required documentation includes:

• Valid passport: Copies of all pages for the main applicant and all dependants
• Proof of property: Purchase agreement or rental contract meeting the minimum thresholds (EUR 275,000 purchase or EUR 9,600/year lease)
• Bank statements: Typically the last 6 to 12 months, demonstrating stable financial resources
• Health insurance: Comprehensive policy covering all applicants in Malta
• Criminal record certificate: From your country of residence and any country where you have lived for an extended period
• Proof of income or assets: Documentation of your income sources (employment contracts, business ownership, investment portfolios)
• Marriage certificate: If including a spouse
• Birth certificates: For all dependent children being included

Mirabello Consultancy provides a detailed checklist and document review service to ensure a complete, first-time submission.

The Malta Global Residency Programme (GRP) and the Malta Permanent Residence Programme (MPRP) are distinct pathways offering different benefits. The GRP focuses on tax optimisation, whilst the MPRP provides permanent residency status.

Key differences:

• Residency type: The GRP grants a special tax status with residency, whilst the MPRP provides permanent residency
• Tax treatment: GRP offers a 15% flat tax on remitted foreign income (minimum EUR 15,000/year). MPRP does not include a specific tax regime
• Investment level: GRP requires property from EUR 275,000 (purchase) or EUR 9,600/year (lease). MPRP requires EUR 375,000+ (purchase) or EUR 14,000+/year (lease), plus a government contribution of EUR 68,000 to EUR 98,000
• Processing time: GRP takes 3 to 6 months; MPRP takes 12 to 18 months
• Eligibility: GRP is for non-EU nationals only. MPRP is open to both EU and non-EU nationals

Your choice depends on whether tax optimisation or permanent residency status is your primary objective. Mirabello Consultancy can provide a tailored comparison based on your circumstances.