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.