Global Residence Programme

Malta’s Global Residence Programme (GRP) is designed to attract individuals who are not nationals of the EU, EEA or Switzerland, and who are not long-term residents.

Individuals benefiting from the GRP are not precluded from working in Malta, if they satisfy the conditions for obtaining a work permit.

Beneficiaries may also employ household staff to provide a service in their qualifying property, provided all requirements are met.

Who can apply?

Applicants meeting all the following criteria may apply:

  • Individuals who are not an EU national (excluding a Maltese national), or a national of Iceland, Norway, Liechtenstein or Switzerland
  • An applicant who has dual citizenship, that is, having citizenship of one of the above jurisdictions and citizenship of another jurisdiction, is precluded from applying for special tax status in terms of the GRP.
  • An individual who is not a beneficiary in terms of any of the following tax programmes:
    • Residents Scheme Regulations
    • High Net Worth Individuals Rules
    • Malta Retirement Programme Rules
    • United Nations Pensions Programme Rules
    • Qualifying Employment in Innovation and Creativity Rules, or
    • Highly Qualified Persons Rules.

However, an individual may renounce the right to the benefits provided under any of the above-mentioned rules prior to applying in terms of the Global Residence Programme.

  • Owns or rents a qualifying property which the individual occupies as his principal place of residence worldwide:
    • Owned property situated in Malta, other than in the south of Malta, and valued at €275,000
    • Owned property situated in Gozo, or in the south of Malta, valued at €220,000
    • Rented property situated in Malta, other than in the south of Malta, at €9,600 per annum
    • Rented property situated in Gozo, or in the south of Malta at €8,750 per annum.
      A lease needs to be taken out for a minimum of twelve months evidenced by a certified lease agreement.
  • The applicant is in receipt of stable and regular resources that are sufficient to maintain himself/herself, and his/her dependants, without recourse to the social assistance system in Malta.
  • Is in possession of a valid travel document, certified proof of which needs to be submitted with the application.
    Is in possession of health insurance that covers themselves and their dependents in respect of all risks across the EU, normally covered for Maltese nationals.
  • The applicant can adequately communicate in one of the official languages of Malta.
  • Is a fit and proper person. The applicant is required to submit a police conduct certificate (accompanied with the Apostille Certificate), issued within six months of the date of submission of the application.

The following persons may be included in the application:

  • The spouse of the main applicant
  • Minor children (including adopted children) of the main applicant or spouse
  • Children under 25 years (including adopted children) in the care of the applicant or spouse who are fully dependent on the applicant
  • Adult children of the applicant or spouse, who qualify as a person with a disability.

Administrative Fee

A non-refundable administrative fee is payable in respect of any application for special tax status in terms of the GRP. The administrative fee is €6,000, except where the qualifying owned property is situated in the south of Malta. In this case, the administrative fee is €5,500.

In the case of the latter, the qualifying owned property needs to have been purchased at the time of submitting the application.An extra-statutory concession may apply in certain circumstances.

Tax benefits:

  • A flat tax rate of 15% on income arising from outside Malta, which is received in Malta
  • A minimum tax payment of €15,000 per annum (includes any dependants and housekeeper)

Any other income arising in Malta will be taxed at 35%. Capital gains arising outside of Malta are not subject to tax in Malta even if remitted to Malta.

The Procedure

Four steps

Step one

Application

An application for special tax status under the GRP may only be submitted to the Commissioner through the services of an authorised registered mandatory (ARM).

Once an application, all the required documentation, including the questionnaire (and its requisite documents), and the bank draft for the administrative fee is submitted to the Commissioner, it is checked for completeness and vetted accordingly. An applicant may submit the certified final deed or lease agreement at a later stage.

Step two

Acknowledgement letter

An acknowledgement letter will be sent to the ARM indicating the progress of the application.

Step three

Property

In the case of an owned immovable property situated in the south of Malta, the certified final deed of purchase needs to be submitted at the application stage for an applicant to benefit from the reduced administrative fee. Special tax status will not be confirmed until the certified final deed or lease agreement is submitted.

Step four

Letter of Intent

Once the due diligence process has been completed, the ARM will be notified of the outcome. If the outcome is positive, a letter of intent is sent to the ARM. This will be accompanied by a notice of primary residence which would need to be completed and signed by the applicant.

The letter of intent is valid for twelve months from the date of issue. The certified lease agreement, or final deed, will need to be submitted within this timeframe for the confirmation letter to be issued.

It is important to provide full and accurate information.
In cases of doubt as to how much detail to provide, more is advised.

Any omissions or incorrect information may delay the processing of the application.