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Global Residence Programme (GRP): Special Tax Status for Non-EU Nationals in Malta
Eligibility
To qualify for the Global Residence Programme, applicants must be non-EU, non-EEA, and non-Swiss nationals who are not already benefiting from any other special tax schemes. They must either rent or own qualifying property in Malta, have sufficient financial resources to support themselves and their dependents, hold a valid travel document, and maintain health insurance that covers all risks across the EU. Beneficiaries must also be able to communicate adequately in English or Maltese and must pass a character and criminal background check.
Application
Applications must be submitted through an Authorised Registered Mandatary. A non-refundable fee of €6,000 applies, or €5,500 if the qualifying property is purchased in Gozo or the south of Malta. Once the application is submitted, the authorities check for completeness and carry out due diligence procedures. If the outcome is positive, the Commissioner for Revenue issues a Letter of Intent, which is valid for 12 months. Within this period, the applicant must provide proof of qualifying property ownership or lease.
Tax Benefit
A flat tax rate of 15% applies to foreign-source income remitted to Malta, subject to a minimum annual tax of €15,000. Any income arising in Malta is taxed at the standard rate of 35%. If the beneficiary later becomes a long-term resident, they will be taxed on their worldwide income at the standard resident rates.
Ongoing Obligations
Beneficiaries must submit annual declarations confirming their continued compliance with the programme’s requirements.
Eligibility
To qualify for the Global Residence Programme, applicants must be non-EU, non-EEA, and non-Swiss nationals who are not already benefiting from any other special tax schemes. They must either rent or own qualifying property in Malta, have sufficient financial resources to support themselves and their dependents, hold a valid travel document, and maintain health insurance that covers all risks across the EU. Beneficiaries must also be able to communicate adequately in English or Maltese and must pass a character and criminal background check.
Application
Applications must be submitted through an Authorised Registered Mandatary. A non-refundable fee of €6,000 applies, or €5,500 if the qualifying property is purchased in Gozo or the south of Malta. Once the application is submitted, the authorities check for completeness and carry out due diligence procedures. If the outcome is positive, the Commissioner for Revenue issues a Letter of Intent, which is valid for 12 months. Within this period, the applicant must provide proof of qualifying property ownership or lease.
Tax Benefit
A flat tax rate of 15% applies to foreign-source income remitted to Malta, subject to a minimum annual tax of €15,000. Any income arising in Malta is taxed at the standard rate of 35%. If the beneficiary later becomes a long-term resident, they will be taxed on their worldwide income at the standard resident rates.
Ongoing Obligations
Beneficiaries must submit annual declarations confirming their continued compliance with the programme’s requirements.
