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.

TAX BENEFITS

• 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 WEALTH OR ESTATE TAXES

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

RESIDENCY AND TRAVEL BENEFITS

• 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

PERMANENT RESIDENCY RIGHTS

• 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

FINANCIAL REQUIREMENTS

• 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

WHO CAN APPLY

• 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

PROPERTY REQUIREMENTS

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

OTHER REQUIREMENTS

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

Benefits
of The
Residence
Programme
(TRP)

LIFESTYLE AND MOBILITY BENEFITS

• 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

FAMILY INCLUSION

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

Ongoing Obligations

• 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 Malta Retirement 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.