Malta Global Residence Program: How to Apply in 2026

The Malta Global Residence Program (GRP) is a tax residency program for individuals who are not citizens of the EU, EEA, or Switzerland. It allows qualifying residents to benefit from a 15% flat tax on foreign income brought into Malta. To qualify, applicants need to buy property or rent property and pay a minimum annual tax of €15,000, as well as meet certain financial requirements to get residency.

This article will outline everything about the Global Residence Programme, from who qualifies and the real estate costs to the step-by-step application process.

Malta Global Residence Program: Key Takeaways

The Malta Global Residence Programme (GRP) is a tax residency program for non-EU, non-EEA, and non-Swiss citizens who want to live in Malta and benefit from special tax rules.

The program offers a 15% flat tax on foreign income brought into Malta, with a minimum annual tax of €15,000 for the family.

To qualify, applicants must buy property for at least €275,000 or €220,000 in South Malta or Gozo or rent property for at least €9,600 per year or €8,750 in South Malta or Gozo.

Applicants must meet financial requirements, have valid health insurance, pass background checks, and provide the required documents.

The GRP allows visa-free travel in the Schengen Area and does not require a minimum stay in Malta, as long as you do not spend more than 183 days in any single country per year.

The program works on a remittance, also known as a non-dom tax basis, meaning you are only taxed in Malta on certain foreign income that you transfer into the country, and it must be renewed annually.

The Malta Global Residence Programme (GRP) is a tax and residency program for people who are not EU, EEA, or Swiss citizens and want to live in Malta or Europe. The program offers a 15% flat tax rate on foreign income that is brought into Malta, with a minimum annual tax payment of €15,000 for the whole family.

To qualify, applicants must either buy a property worth at least €275,000 or rent a property for at least €9,600 per year. But there are lower property requirements available in the south of Malta or Gozo. The program also allows travel within the Schengen Area, and there is no minimum stay requirement; however, the person should not spend more than 183 days in a single country in a year.

1. 15% flat tax on foreign income: If you bring foreign income into Malta, such as dividends, pensions, or rental income from abroad, it is taxed at a flat rate of 15%, as long as you meet the program’s minimum annual tax requirement of €15,000.
2. No tax on income kept outside Malta: If your foreign income stays in another country and is not transferred to Malta, it will not be taxed in Malta.
3. No tax on foreign capital gains: Profits from selling assets outside Malta, like shares, investments, or property abroad, are not taxed in Malta, even if you later transfer that money to the country.
4. Protection from double taxation: The GRP also protects you from double taxation because Malta has more than 70 double taxation agreements with other countries. 
5. No inheritance or wealth taxes: Malta does not charge inheritance, estate, or net wealth taxes, which is another added benefit that can make long-term financial planning easier for families.
6. Visa-free travel in the Schengen Area: GRP residents can travel across the 29 Schengen countries without a visa for up to 90 days within any 180-day period.
7. No minimum stay requirement: You do not have to live in Malta for a set number of days each year. However, you must make sure you do not spend more than 183 days in a single country in the same year.
8. Right to live in Malta: The program gives you the legal right to live and settle in Malta, and you can also apply for a work permit or start a business if you wish.
9. Family members can be included: One application can cover several family members, including a spouse or long-term partner, children under 25, and dependent parents, grandparents, or siblings.

• Applicants have to be 18 and above 
• Be  Non-EU, non-EEA, and non-Swiss nationals Property Requirement 
• The property requires of €275,000 in Malta, or €220,000 in Gozo or the South of Malta if purchasing. Or pay €9,600 annual rent in Malta, or €8,750  in Gozo/South of Malta.
• Provide a stable, regular income to support oneself and dependents.
• Payment of a minimum of €15,000 in annual tax on foreign income remitted to Malta.
• Must have valid health insurance covering the applicant and dependents.
• Clean criminal record and pass due diligence
• Applicants have to remain non-domiciled in Malta.
• Applicants should not spend more than 183 days in any other single country per year.

Qualifying dependants

• Spouse or Partner: A husband, wife, or long-term partner in a stable relationship.
• Children:
  • Under 18: All minor children, including adopted children.
  • Ages 18–25: Children under 25 who are financially dependent and not working.
  • Over 25: Children who cannot support themselves because of serious illness or disability.
• Parents and Grandparents: The parents or grandparents of the main applicant or their spouse, if they depend financially on the applicant.
• Siblings: Brothers and sisters of the main applicant or their spouse, if they are financially dependent on the applicant.

Property restrictions for the GRP

• No subletting allowed: The property used for the program cannot be rented or sublet to anyone. Whether you buy or rent the property, it needs to be used only by the main applicant and their registered family members. 
• Must be your main residence: The property has to be used as your main home for residency purposes. It cannot be used for business or commercial activities.
• Must be a residential property: The property must be a home or residential apartment. Commercial properties, such as offices, shops, or warehouses, do not qualify under the GRP rules.

How to Apply for the Malta Global Residence Program

• Step 1: Appoint a licensed representative: The first step is to hire an Authorized Registered Mandatory (ARM), such as Global Citizen Solutions, which is a licensed tax or legal professional who will submit the application and communicate with the Maltese authorities on your behalf.
• Step 2: Initial background check: Your ARM will complete a preliminary background check (KYC) to make sure there are no problems with your background, finances, or source of funds.
• Step 3: Collect the required documents: You will then gather the necessary documents, such as passport copies, financial records, civil certificates, and more.
• Step 4: Submit the application: Your ARM will submit the application to the Commissioner for Revenue, and you will pay the non-refundable administrative fee.
• Step 5: Government due diligence: The Maltese authorities will review your application and perform their own detailed background checks. This can take about 6 to 12 weeks.
• Step 6: Approval in principle: If the review is successful, you will receive a Letter of Approval in Principle, confirming that you qualify for the program if you complete the remaining requirements.
• Step 7: Secure a qualifying property: Every applicant has to either have bought a house or rented one in Malta within 12 months. The property must also meet the program’s requirements.
• Step 8: Pay the minimum tax: To activate your special tax status, you have to pay the minimum annual tax of €15,000.
• Step 9: Biometrics appointment: You and your family will visit Identity Malta to provide fingerprints and biometric information.
• Step 10: Receive your residence card: After the biometrics appointment, your Malta residence card will be issued within 3 to 4 weeks, which will confirm your residency status.

The program works on a remittance basis of taxation, also known as a non-domiciled (non-dom) system, which is an important part of the rules for taxes in Malta. This means you are taxed only on certain foreign income that you bring into Malta.