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

Q1. Who is eligible to apply?

Third country nationals are eligible, excluding nationals from Afghanistan and North Korea, EEA and Swiss. In the future, applications from other countries may also be excluded in accordance with Government policies.

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