Tax-Efficient Residence for Global Earners
The Global Residence Programme gives non-EU nationals a special Malta tax status: a 15% flat rate on foreign income remitted to Malta, a Mediterranean base, and Schengen mobility — designed for globally mobile professionals and entrepreneurs.
A Special Tax Status with a Mediterranean Base
The Global Residence Programme (GRP) grants non-EU, non-EEA, non-Swiss nationals a special Malta tax status: foreign income remitted to Malta is taxed at a flat 15%, subject to a minimum annual tax of €15,000 (indicative), with the possibility of double-taxation relief under Malta's extensive treaty network. Income arising in Malta is taxed at standard rates.
The status is anchored by a qualifying residential property in Malta — purchased or leased — which becomes your Mediterranean base. There is no minimum physical presence requirement, though you may not spend more than 183 days in any other single jurisdiction. GRP is the pathway of choice for globally mobile earners who want European standing, treaty protection, and predictable tax treatment.
Who It Serves
- Non-EU nationals with internationally sourced income — entrepreneurs, portfolio investors, senior professionals.
- Families seeking a stable European base: the status extends to your spouse and dependants in the same application.
- Clients coordinating multi-jurisdiction tax exposure through Malta's 80+ double-taxation treaties.
All figures are indicative and confirmed at assessment. Applications are subject to official due diligence; the special tax status is granted at the discretion of the competent authorities and eligibility is assessed case by case.
Built for Globally Mobile Wealth
Tax-Efficient Status
A 15% flat rate on remitted foreign income with a €15,000 (indicative) minimum annual commitment — significant, predictable savings for globally mobile earners.
Complete Family Inclusion
Spouse and dependent children are covered in a single application, with the same tax treatment and the same Malta base.
Treaty Infrastructure
Malta's 80+ double-taxation treaties, established banking, and first-class professional services protect internationally structured income.
Schengen Access
Residence in Malta brings mobility across the Schengen area for you and your family.
No Minimum Stay
No mandatory days in Malta — hold your base and keep your global rhythm (subject to not exceeding 183 days in any other single jurisdiction).
A Route That Grows With You
GRP pairs naturally with corporate structuring, and long-term residents can graduate to permanent routes as objectives evolve.
How the Application Proceeds
Timelines are indicative and depend on due diligence and official processing.
Confidential assessment
A senior advisor reviews your income profile, tax residency position, and family structure, and confirms GRP is the right instrument against the alternatives.
Property & documentation
We coordinate the qualifying property — purchase or lease — and assemble the application: income evidence, clearances, insurance, and the authorised registered mandatory filing.
Submission & determination
The application is filed through an Authorised Registered Mandatory and progresses through official review — indicatively three to four months.
Tax status activation
The special tax status is confirmed, Malta tax registration completed, and your remittance and compliance framework established with our tax coordination team.
Annual compliance
Annual returns, minimum tax settlement, and continued eligibility care — managed calmly, every year.
Frequently Asked
What does the 15% rate apply to?
Foreign income remitted to Malta. Foreign income kept outside Malta is outside the charge, and income arising in Malta is taxed at standard Maltese rates. The minimum annual tax under the status is €15,000 (indicative).
Do I have to live in Malta?
No minimum stay is required. The status is anchored by your qualifying property; the one constraint is that you may not spend more than 183 days per year in any other single jurisdiction.
Is my family covered?
Yes — your spouse and dependants are included in the application and benefit from the same status.
How long does it take?
Indicatively three to four months from a complete submission, plus preparation time. We manage the property step and documentation in parallel to keep the calendar tight.
Can GRP lead to permanent residence?
GRP is a tax status rather than a permanent immigration status, but it coexists naturally with Malta's permanent routes. Many clients begin with GRP and add the MPRP as their commitment to Malta deepens — we plan the sequence with you.
What property qualifies?
A residential property in Malta, purchased or leased, meeting the programme's qualifying thresholds — confirmed against current requirements at assessment.
Explore the Global Residence Programme
A confidential conversation establishes your indicative tax position under GRP and the exact path to the status. Private, and without obligation.
Book a Private Consultation Find your programme