Global Residence Programme

The Malta Global Residence Programme (GRP) offers a range of benefits designed especially for non-EU/EEA/Swiss nationals seeking favourable tax residency and European mobility.

• Ability for you and your family members to live in Malta – a full European Member State
• Annual Minimum Tax Payment of €15,000 covering applicant and all family members – providing certainty as to the financial obligations of the programme
• Visa Free Schengen Travel: GRP holders and their families can travel visa-free within all 27 European member state countries that make up the Schengen Area, for up to 90 days in any 180-day period, maximising European travel freedom
• No Minimum Stay Requirement to be physically present in Malta – giving complete flexibility for frequent travellers and global entrepreneurs as long as you do not reside in another country for more than 183 days annually
• High-Quality Mediterranean Lifestyle offering a safe, politically stable, and English-speaking environment with excellent public and private healthcare, high-quality education, a robust economy, abundant sunshine, rich history, and a welcoming climate for international residents Business and Investment Opportunities as Malta serves as a gateway to Europe, North Africa, and the Middle East, with attractive banking, fintech, and real estate sectors as well as low local living costs and a business-friendly government

• Annual Minimum Tax: Every year, a minimum of €15,000 in tax must be paid, regardless of the amount of foreign income remitted to Malta. This covers the applicant and their entire family under the programme. Whereas, if 15% of your actual remitted foreign income is less than €15,000, you still pay €15,000
• Maltese Source Income Taxed at 35%: Any Maltese-source income (including work performed within Malta, capital gains on Maltese property, or business income generated locally) is taxed at the standard rate of 35%, which is separate from the GRP benefit
• 0% Malta tax on foreign income not remitted (brought) into Malta – Malta does not have worldwide taxation
• 0% Malta tax on Capital gains even if remitted to Malta
• Annual Tax Returns: GRP residents must submit an annual tax return in Malta detailing their remitted foreign income and any other taxable activities
• Double Tax Relief: Malta has over 70 double tax treaties, enabling GRP residents to claim relief if they have paid tax on their foreign income elsewhere, avoiding double taxation
• No Inheritance or Wealth Taxes: There are no inheritance, estate, or wealth taxes in Malta

• Nationality: Only third-country nationals (non-EU/EEA/Swiss). Dual citizens having any of these are ineligible
• Other Programmes: Applicants must not benefit from any other Maltese tax or residency programme
• Age: Main applicant must be 18 years or older

• Spouse
• Children under 25
• Financially dependent relatives
• Domestic staff may be included in the application

• Property Acquisition OR Rental:
  • Purchase: Minimum €275,000 in Malta, or €220,000 in Gozo/. south of Malta
  • Rent: Minimum €9,600 per year in Malta, or €8,750 in Gozo/south of Malta

The property must be the principal residence and cannot be let or
sub-let

• Annual Minimum Tax: €15,000 to be paid by applicant and such tax payment covers all family members -essentially covering the first €100,000 of foreign income remitted to Malta
• Economically Self-Sufficient: Must have stable, regular resources to support self and dependents without recourse to Maltese social assistance
• Application Fee: Government application fee of €6,000, or €5,500 if property is in Gozo or southern Malta

• Minimum Annual Tax and Compliance: Pay at least €15,000 tax annually, file annual tax returns, and promptly pay all Maltese taxes
• Residence Declaration: Must declare not to have resided in any other country for over 183 days a year
• Maintain Property: Continue to own or rent a qualifying property as main residence.
• Health Insurance: Maintain valid coverage during residency
• Notification: Inform authorities of any major changes affecting tax or residency status within 4 weeks

• Permanent Residency/Citizenship: Beneficiaries must not become long-term or permanent Malta residents and cannot acquire Maltese, EEA, or Swiss citizenship whilst on the GRP
• Mutually Exclusive: Applicants cannot benefit from other special tax or residence programmes in Malta

The Malta Global Residency Programme combines tax efficiency, European travel freedom, family security, and an exceptional Mediterranean lifestyle, making it a leading choice for international investors and globally mobile professionals.

An application for the Malta Global Residence Programme may only be submitted through an Authorised Registered Mandatory (ARM). Acumum, an Authorised Registered Mandatory, may assist you with your application for residency under this programme as well as with any tax obligations related to the programme.

If you would like to know more, please contact us.