The Residence Programme (TRP)

Malta’s The Residence Programme (TRP) is a tax residence scheme specifically designed for EU, EEA, and Swiss nationals seeking favorable tax treatment while establishing residence in Malta.

• Flat 15% tax rate on foreign income remitted (brought) to Malta
• 0% tax on foreign income not remitted (brought) to Malta
• 0% tax on foreign capital gains, even if remitted to Malta
• Minimum annual tax: €15,000 covering the main applicant and all dependents for all non-Malta arising income
• Double taxation relief through Malta’s 70+ extensive treaty network

• No inheritance, wealth, or estate taxes in Malta
• Provides excellent long-term tax planning opportunities

• Schengen Area access: Visa free travel across all 26 Schengen countries
• No minimum stay requirement: No obligation to physically reside in Malta
• Maximum flexibility: Should not reside more than 183 days in any other single jurisdiction per year

• Right to reside in Malta indefinitely while maintaining programme status
• Access to Malta’s high-quality healthcare system (ranked 5th globally by WHO)
• Right to live, work, and conduct business in Malta

• Have stable and regular resources sufficient for self-sufficiency
• Must pay minimum annual tax of €15,000 – covering the main applicant and all dependents for all non-Malta arising income
• Application fee of €6,000 – €5,500 if property in Gozo/South Malta

• EU, EEA, and Swiss nationals only
• Must be over 18 years of age with clean personal conduct and no criminal record
• Cannot be a Maltese citizen, permanent resident of Malta, or beneficiary of any other Maltese tax programme
• Must not be tax resident of any other country
• Should not reside in any other jurisdiction for more than 183 days per year

Applicants must rent OR buy a qualifying property as their primary residence in Malta.

Malta
Minimum Purchase Price: €275,000
Minimum Annual Rent: €9,600

Gozo/South
Minimum Purchase Price: €220,000
Minimum Annual Rent: €8,750

• Property must serve as the applicant’s principal place of residence worldwide
• No other person may reside in the qualifying property except the applicant and dependants
• Property cannot be let or sub-let

• Valid health insurance covering Malta
• Clean criminal record (police certificate)
• Must pass due diligence checks

Malta offers several attractive residency programmes, each designed for different needs. The Residence Programme (TRP) is specifically for EU, EEA, and Swiss nationals, offering a favourable 15% tax on remitted foreign income. This differs from the Malta Permanent Residence Programme (MPRP), which is aimed at non-EU nationals and provides a path to permanent residency through investment. For non-EU digital nomads, the Nomad Residence Permit is ideal, while the Malta Retirement Programme caters to retirees. Our team can help you assess your eligibility and financial goals to determine if the TRP is the most suitable option for you.

• No minimum stay requirements in Malta
• Visa-free Schengen travel for 90 days within any 180-day period
• Access to Malta’s excellent healthcare system and Mediterranean lifestyle
• Political stability and safe environment
• Strategic location with excellent air and sea connections
• Mediterranean climate with 300 days of sunshine annually

Dependents People who can be included in the application:

• Spouse or partner
• Minor children under 18
• Adult dependent children up to age 25
• Dependent parents and grandparents
• Household staff who have been employed for at least 2 years
• All family members benefit from the same tax advantages.

Engage an Authorised Registered Mandatory (ARM) – a licensed agent required for all applications – Acumum is an ARM

Compile and submit required documents including application forms, property evidence, financial statements, health insurance, and police certificates

Pay non-refundable application fee and undergo due diligence review by the Commissioner for Revenue

If approved, receive Letter of Intent and complete primary residence notice

Provide evidence of minimum tax payment (€15,000), accommodation fulfilment, and health insurance coverage

Receive confirmation letter granting special tax status ‘Letter of Approval’

Processing Time is typically 3-5 months from submission

Navigating Malta’s residency programmes requires expert guidance. As an Authorised Registered Mandatory (ARM), Acumum is officially licensed to manage and submit TRP applications on behalf of clients. Our experienced team provides a seamless, personalised service from initial consultation to final approval. We ensure your application is meticulously prepared, compliant with all regulations, and submitted efficiently to give you the best chance of success. Partner with Acumum for trusted expertise and dedicated support throughout your journey to becoming a Maltese resident.

• Pay minimum annual tax of €15,000
• Submit annual tax returns
• Maintain health insurance coverage
• Notify Commissioner of Inland Revenue of any material changes affecting tax status within 4 weeks
• Maintain qualifying property and residence requirements

An application for The Residence Programme (TRP) may only be submitted through an Authorised Registered Mandatory (ARM). Acumum is an official ARM and can assist you with your residency application under this Programme, as well as with all related tax compliance obligations.

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