Malta Global Residence Program – The Ultimate Guide

The Malta Global Residence Program (GRP) is residency with special tax status initiative tailored for non-EU/EEA/Swiss nationals. It offers Maltese residency with competitive

tax rates, visa-free Schengen travel, and an attractive Mediterranean lifestyle, making it ideal for investors, retirees, and digital nomads. In this article, we’ll break down the key requirements, eligibility criteria, and benefits of the Malta GRP, guiding you through everything you need to know about the program.

Here’s what we’re covering in this article:

• What’s the Malta GRP?
• Benefits of the Malta Global Residence Program
• Who can apply for the Malta GRP?
• Malta GRP application process
• Malta Global Residence Program fees

What is the Malta Global Residence Program?

The Malta Global Residence Program (GRP) is a residency scheme designed to attract non-EU/EEA nationals seeking a favorable tax status and a pathway to European residency. The program offers a flat tax rate on foreign income remitted to Malta, access to Malta’s high-quality lifestyle, and the freedom to travel visa-free within the Schengen Area.

Who the program is designed for

The GRP is specifically tailored for third-country nationals, including:

• Investors and high-net-worth individuals looking for tax efficiency.
• Retirees seeking a Mediterranean lifestyle with no minimum stay requirements.
• Remote workers and digital nomads desiring a residency option in Europe.
• Business professionals and entrepreneurs wanting to benefit from Malta’s strategic location.
• Business professionals and entrepreneurs who want to open a company in Malta and benefit from its favorable corporate tax structure.

Key features of the program

• Flat 15% tax rate on foreign income remitted to Malta, with a minimum annual tax of €15,000.
• No inheritance tax and double taxation relief available.
• No minimum stay requirement, offering full flexibility.
• Visa-free travel within the Schengen Zone.
• Access to Malta’s high-quality healthcare and education systems.
• Family members (spouse, minor children, and dependent parents) can be included in the application.

Benefits of the Malta Global Residence Program

No minimum stay requirement

Malta’s Global Residence Program does not require applicants to reside in the country for a minimum number of days per year. This flexibility makes it ideal for digital nomads, global investors, and frequent travelers wishing to maintain residency without committing to long-term stays.

Favorable tax regime

One of the most attractive aspects of the program is its attractive tax status:

• A flat 15% tax rate applies to foreign income remitted to Malta.
• A minimum annual tax obligation of €15,000 ensures financial clarity.
• No inheritance tax, allowing assets to be transferred without additional taxation burdens.

Family inclusion

The Global Residence Programme for Malta extends to family members, ensuring that dependents can benefit from the same residency status. Eligible dependents include:

• Spouse
• Children (minor and dependent adults under specific conditions)
• Dependent parents

Residency rights for dependents include access to Malta’s healthcare and education system, providing a secure family-friendly environment.

Schengen visa-free travel

The residence permit granted under the Global Residence Program allows holders to enjoy visa-free travel across 29 European countries within the Schengen Area. This benefit makes the program an excellent choice for individuals who require seamless movement across Europe.

High-quality lifestyle in Malta

Malta offers an exceptional quality of life and favorable tax regimes, making it a top choice for those seeking safety, economic stability, and cultural richness. Key aspects include:

• Mild Mediterranean climate with over 300 days of sunshine per year.
• A strong economy with low unemployment rates and steady growth.
• One of the safest countries in Europe, with a stable political environment.
• LGBT+ friendly policies, ensuring inclusivity and equality for all residents.

Eligibility Criteria for the Malta Global Residence Program

Age Requirement: Applicants must be at least 18 years old at the time of application to qualify for the program.

Financial Self-Sufficiency: All applicants must have the financial resources to not be a burden to public resources in order to maintain themselves in Malta

Health Insurance: Applicants must hold a valid health insurance policy that covers all medical expenses, including sickness insurance, in Malta and across the European Union. This ensures that both the main applicant and their dependents have access to adequate healthcare services.

Valid Travel Document: To apply, you must have a valid travel document, such as a passport. This document is essential for identification and travel within the Schengen Zone.

Clean Criminal Record: A police clearance certificate is required to prove that applicants have a clean criminal record and are not considered a risk to public security. Malta applies strict due diligence checks to ensure applicants have good moral standing and are not involved in financial misconduct or other illegal activities.

Basic Knowledge of English or Maltese: While there is no formal language test, applicants must demonstrate basic proficiency in English or Maltese to ensure ease of integration into the community and compliance with Maltese residency laws.

Real Estate Requirements for GRP Applicants

Property purchase requirements

To qualify for the Malta Global Residence Programme, applicants must invest in qualifying property that meets the investment requirements and the following minimum value criteria:

• €275,000 for properties located in Malta (excluding the South).
• €220,000 for properties in Gozo or South Malta.

The purchased property must be the applicant’s main residence and cannot be rented out to third parties.

Property rental requirements

If applicants choose to rent property instead of purchasing, they must meet the following minimum annual rent thresholds:

• €9,600 per year for properties located in Malta (excluding the South).
• €8,750 per year for properties in Gozo or South Malta.

Restrictions on letting or subletting property

Applicants must adhere to the following regulations regarding property usage:

• Subletting is not permitted—the property must be used solely as the applicant’s primary residence.
• The property must not be leased out to third parties.
• The rental contract must be for at least 12 months, with proper legal documentation.

How to Apply for the Malta Global Residence Program

Step-by-step application process

1. Engage an Authorized Registered Mandatory (ARM) to assist with the application.
2. Review Legal Notice 267 of 2014, which governs the program’s rules and conditions.
3. Submit all required documents to the Office of the Commissioner for Revenue.
4. Pass due diligence checks to confirm eligibility.
5. Fulfill property requirements (purchase or rent property).
6. Obtain special tax status granted by the Maltese government.
7. Apply and receive your residence permit
8. Enjoy the program’s benefits.

Required documents for application

• Valid travel document (passport)
• Proof of residential property ownership or lease agreement
• Health insurance cover certificate
• Proof of income remitted to Malta
• Declaration of minimum tax payment
• Application Fees (€6,000 or €5,500 for properties in South Malta)

Applicants can receive updates and quotes via email for timely communication.

Special Taxation Rules Under the GRP

Flat 15% tax on foreign income

GRP beneficiaries benefit from a flat tax rate of 15% on foreign income remitted to Malta. This special tax status allows individuals to enjoy a tax-efficient residency while maintaining financial flexibility.

Minimum annual tax of €15,000

Applicants must pay a minimum annual tax of €15,000, which applies regardless of the amount of foreign income remitted to Malta. This ensures compliance with Maltese tax regulations while securing the benefits of residency.

Exemption on foreign capital gains

One key advantage of the Global Residence Program is that foreign capital gains are entirely exempt from taxation, even if remitted to Malta. This makes the GRP particularly attractive to investors and high-net-worth individuals.

Tax implications for dependents

• All dependants on the application, such as a spouse, children and dependant parents, are subject to the standard Maltese income tax rates of up to 35%.
• Household staff who have been working for the main applicant for at least two years prior to the application can also be included.

Costs & Fees Associated with the Program

Government fees

Applicants must pay a non-refundable application fee of €6,000. However, if the qualifying property is located in South Malta or Gozo, the fee is reduced to €5,500.

Real Estate Investment costs

To maintain residency under the Malta Global Residence Programme, applicants must either purchase or rent property in Malta:

• Property Purchase: Minimum investment of €275,000 in Malta (excluding the South) or €220,000 in Gozo/South Malta.
• Property Rental: Minimum annual rent of €9,600 in Malta or €8,750 in Gozo/South Malta.
• The property must be maintained for as long as the applicant holds special tax status.

Legal & notary fees

Applicants should expect to pay legal and notary fees ranging between 1% to 3% of the property value, along with applicable VAT charges.

Ongoing annual tax & compliance fees

• Additional tax compliance costs may include accounting, legal, and tax advisory fees.
• Any changes in residence status or property ownership must be reported to the Inland Revenue Department to maintain eligibility under the program.

Challenges & Considerations

Strict due diligence checks

Applicants must pass rigorous due diligence procedures to ensure they meet Malta’s fit and proper person criteria. The government conducts background checks and verifies financial records, criminal history, and reputation to safeguard against security risks or financial misconduct.

Citizens of EU countries, including Malta, Iceland, Norway, Switzerland, and Liechtenstein, cannot participate in the Malta Global Residence Programme.

Not a direct pathway to citizenship

Although the Malta Global Residence Program provides residency, it does not automatically lead to Maltese citizenship. While the law permits individuals to apply for Maltese citizenship after 5 years of legal residence, approval is rarely granted at this point. In reality, applicants are typically expected to have lived in Malta for 15-20 years and to demonstrate strong connections to the country before being considered eligible for citizenship.

Annual tax filing requirements

GRP beneficiaries must comply with Maltese tax regulations, including:

• Submitting an annual tax return.
• Declaring foreign income remitted to Malta.
• Ensuring timely payment of the minimum annual tax of €15,000. Failure to comply may result in penalties or loss of residency status.

How Can Global Citizen Solutions Help You?

Global Citizen Solutions is a boutique investment migration consultancy firm focused on finding the right residency or citizenship by investment program for individuals wishing to secure their future and become global citizens. With offices in Portugal, the United Kingdom, Hong Kong, and Brazil, our multilingual team guides individuals and families from start to finish, providing expert advice considering freedom, mobility, taxation, and security.

• We have helped hundreds of clients from 35+ countries in all the top residency by investment and citizenship by investment programs. With an in-depth and comprehensive understanding of the area, we provide our clients with solid guidance. 
• Our team has never had a case rejected. Our 100 percent approval rate sets us apart from our competitors and guarantees that you can expect a successful application.
• Our transparent pricing covers all the processes from opening your bank account, document certification, and legal due diligence to investment and submission. As there is one fee for the entire process, you can be confident that you will not face any hidden costs later.
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• Global Citizen Solutions provides an all-encompassing solution. Our support can continue even after you receive your passport. We offer additional services such as company incorporation, Trusts, and Foundations formation.
• The BeGlobal Onboarding System® allows you to access the status of your application every step of the way, something that sets us apart from our competitors.

Malta Global Residence Programme frequently asked questions

Who is eligible for the Malta Global Residence Program?

Applicants must be non-EU, non-EEA, and non-Swiss citizens, have stable financial resources, and meet the property and tax requirements set by Maltese authorities.

Do I need to stay in Malta full-time to maintain GRP status?

No, but GRP holders must not spend more than 183 days per year in another country to maintain their Maltese tax residency.

Can GRP holders work in Malta?

Yes, but they must obtain a separate work permit. The GRP mainly targets retirees and high-net-worth individuals who do not seek employment.

Does the GRP lead to Maltese citizenship or permanent residency?

No, the GRP only grants tax residency. For permanent residency, applicants can consider the Malta Permanent Residence Program (MPRP). For citizenship, they must apply through the Malta Citizenship by Naturalization program.

How long does it take to get approved for the Malta Global Residence Program?

The process typically takes three to six months, depending on the applicant’s documentation and background checks.