The 183 Days Rule represents the maximum number of days you can be physically present in a country. After that, your income tax liability comes into place. Generally, individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents. One of the best options for a special tax status is the Malta Global Residence Programme.   

The Malta Global Residence Programme (MGRP)   

The Malta Global Residence Program (MGRP) allows Non-EU/EEA/Swiss nationals who qualify for a special tax status.  

The MGRP attracts third-country nationals who wish to buy high-value property in Malta while benefiting from a special tax and Malta residence permit. You may apply for this programme in conjunction with the Malta Permanent Residency Program (MPRP).  

Maximise the following benefits that the programme grants:   

  • Beneficiaries are taxable at the rate of 15% on foreign source income remitted to Malta.   
  • Foreign source capital gains are not taxable even if remitted to Malta.   
  • Possibility to claim double taxation relief.   
  • Malta source income is charged as separate income at the rate of 35%.   
  • In any assessment year, a minimum tax of €15,000 is payable by the tax status holder. 

Acquire a special tax status in Malta 

Apply for the Malta Global Residence Programme (MGRP) with the guidance of our team. 

Eligibility & Fees

© 2021 Endevio

Integritas Trustees Ltd (C 22574) is authorised under the Trusts & Trustees Act by the MFSA. Integritas Consulting Ltd (C 52711) and Integritas Corporate-Services Ltd (C 52395) are registered to act as Company Services Providers by the MFSA. Agenzija Integritas Endevio Ltd is authorised to act as an Accredited Agent by Agenzija Komunita Malta through licence number AKM-AGEN-22.