Malta Tax Residency

Malta Global Residence Program

About Malta Global Residence Program (Tax Residency)

The Global Residence Program (GRP) allows Non-EU/EEA/Swiss nationals who satisfy the program requirements to qualify for a special tax status.

Subject to a minimum annual tax payment of €15,000 and the possibility of claiming double taxation relief, the successful applicants would be subject to income tax at a rate of 15% on foreign source income remitted to Malta. Any foreign source income not remitted to Malta is not taxable in Malta.

The GRP rules are set to attract third-country nationals who wish to buy high-value property in Malta while benefiting from a special tax status and Malta residence permit (which has to be applied for with a separate application).

Read to know in detail about the Malta Global Residence Program.

  • Special tax status in Malta.
  • A Maltese residence permit to holders (via a separate application).
  • Possibility to pass on the Special Tax Status to one’s heirs under certain terms.
  • The above benefits without the obligation for long-term residency in Malta.
  • Global Residence Program (GRP) can be applied in conjunction with the Malta Permanent Residency Program (MPRP).
  • Beneficiaries are taxable at the rate of 15% on foreign source income remitted to Malta.
  • Foreign source capital gains not taxable even if remitted to Malta.
  • Possibility to claim double taxation relief.
  • Malta source income 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.