The Malta Global Residence Programme (GRP) offers non-EU, non-EEA, and non-Swiss nationals the opportunity to obtain Maltese tax residency while benefiting from a 15% flat tax on foreign income remitted to Malta, subject to a minimum annual tax payment of €15,000.
Applications cannot be submitted directly to the Maltese authorities and need to be handled through a licensed Authorised Registered Mandatory (ARM). Global Citizen Solutions (GCS) is a licensed ARM that provides expert guidance throughout every stage of the application process.
This guide explains everything you need to know about the Malta Global Residence Programme in 2026, including the eligibility requirements, minimum property thresholds, costs, tax benefits, and the step-by-step application process.
Malta Global Residence Program: Key Takeaways
What is the Malta Global Residence Programme?
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 applicant should not spend more than 183 days in a single country in a year.
While the GRP is exclusively available to non-EU, non-EEA, and non-Swiss nationals, Malta offers a nearly identical alternative known as The Residence Programme (TRP) for EU, EEA, and Swiss citizens.
Who is the Malta Global Residence Program best for?
- High-net-worth individuals with foreign income: According to Global Citizen Solutions’ immigration experts, the GRP is particularly well suited to non-EU nationals looking to optimize the taxation of foreign income through Malta’s 15% remittance-based tax regime.
- International entrepreneurs and globally mobile professionals: We often recommend the GRP to business owners, investors, and professionals who travel frequently and want the flexibility of EU tax residency without being tied to strict physical presence requirements.
- British non-doms after 2025: Following the UK’s non-dom tax reforms, our experts have seen growing interest from British nationals looking for a comparable remittance-based tax structure within Europe, and Malta’s GRP is becoming an increasingly attractive option.
- Large and multi-generational families: The program is a practical solution for families who want to relocate together, as it allows eligible family members and certain household staff to be included under a single residence certificate.
- Applicants interested in a lower-cost Malta residency option: For clients whose main goal is tax residency rather than permanent residence, our immigration specialists often recommend the GRP as it has lower property and financial requirements than the Malta Permanent Residence Programme (MPRP).
Important Advantages and Tax Benefits of the Malta Global Residence Program
- 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.
- 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.
- 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.
- Protection from double taxation: The GRP also protects you from double taxation because Malta has more than 70 double taxation agreements with other countries.
- 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.
- 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.
- 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.
- 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.
- 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.
Eligibility Criteria for the Malta Global Residence Program
- Applicants must be 18 and above
- Be non-EU, non-EEA, and non-Swiss nationals
- The property requirement must be worth at least €275,000 in Malta, or €220,000 in Gozo or the South of Malta, if purchasing. If renting, minimum rent is €9,600 oer year 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
. - Have a 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.
Eligible Dependants and Their Tax Treatment under the Malta Global Residence Program
Under the GRP, not every dependent automatically benefits from the 15% flat tax rate; certain household members, such as domestic staff, are subject to standard progressive Maltese income tax rates up to 35% on their income.
| Dependant Type | Eligibility Criteria | Tax Treatment |
|---|---|---|
| Spouse or Stable Partner | Legal spouse or a partner in a verified, stable, and durable relationship. | 15% flat tax on foreign income remitted to Malta. |
| Minor Children (Under 18) | Biological, adopted, or foster children under the applicant’s legal care and custody. | 15% flat tax on foreign income remitted to Malta. |
| Adult Children (18–25) | Must be unmarried, financially dependent, and completely economically inactive (not employed). | 15% flat tax on foreign income remitted to Malta. |
| Disabled Adult Children | Eligible at any age if a serious physical or mental disability prevents independent self maintenance. | 15% flat tax on foreign income remitted to Malta. |
| Parents and Grandparents | Direct ascendants of the applicant or spouse who are legally proven to be financially dependent. | 15% flat tax on foreign income remitted to Malta. |
| Dependent Siblings | Brothers or sisters of the applicant or spouse for whom the applicant acts as the official legal guardian. | 15% flat tax on foreign income remitted to Malta. |
| Household Staff | Live in nannies, carers, or housekeepers employed by the family for at least two consecutive years before the application. | Subject to standard Maltese progressive tax rates (up to 35%) and not eligible for the GRP’s preferential tax treatment. |
Malta Global Residence Real Estate Costs and Fees
| Cost Item | Purchase Pathway | Rental Pathway |
|---|---|---|
| Administrative Fee (Standard) | €6,000 | €6,000 |
| Administrative Fee (South/Gozo) | €5,500 | €5,500 |
| Minimum Property Requirement | €275,000 (one-time purchase) | €9,600 per year (rent) |
| Minimum Property – South/Gozo | €220,000 (one-time purchase) | €8,750 per year (rent) |
| Stamp Duty (Standard) | 5% of the purchase price | None |
| Stamp Duty (Gozo) | 2% of the purchase price | None |
| Minimum Annual Tax | €15,000 (mandatory) | €15,000 (mandatory) |
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.
Documents Required for the Global Residence Program
- Passports: Clear color copies; passports must be valid for at least 12 months.
- Civil documents: Birth certificates, and if applicable, marriage, divorce, or death certificates.
- Passport photos: Recent passport-size photos for each applicant that meet official standards.
- Police clearance certificates: Required for everyone aged 18 and older from their home country and any country they lived in for more than six months in the past 10 years.
- Proof of financial means: Bank statements or asset documents showing you can support yourself and your family without relying on Malta’s social assistance system.
- Source of wealth documents: Evidence explaining how your wealth was earned, such as business records, employment contracts, or investment statements.
- CV of the main applicant
- Language declaration: A statement confirming the applicant can communicate in English or Maltese.
- Health insurance: A policy that covers medical treatment and hospitalization across the EU for the applicant and dependents.
- Government forms and declarations: Official forms confirming the applicant has no criminal history.
- Property documents: Proof of a qualifying property purchase or rental agreement that meets the program’s minimum requirements.
- Payment receipts: Proof of payment for the administrative fee and the €15,000 minimum annual tax.
How to Apply for the Malta Global Residence Program: Step by Step Process
Step 1: Appoint a licensed representative
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
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 eligible 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.
Special Taxation Rules Under the GRP
The Malta Global Residence Programme operates on a remittance basis of taxation, meaning you are taxed in Malta only on certain foreign income that is brought into the country. Foreign income kept outside Malta is generally not taxed, while Malta-sourced income remains subject to the country’s standard income tax rates.
| Income Type | Tax Rate | Example |
|---|---|---|
| Foreign Income Remitted to Malta | 15% | Pension income, dividends, rental income, or investment income earned abroad and transferred to Malta. |
| Foreign Income Not Remitted to Malta | 0% | Rental income earned overseas and retained in a foreign bank account. |
| Foreign Capital Gains | 0% | Profit from selling overseas shares or property, whether or not the proceeds are brought into Malta. |
| Malta Sourced Income | Up to 35% | Salary from a Maltese employer or profits from a business operating in Malta. |
| Malta Sourced Capital Gains | Up to 35% | Gains from selling qualifying assets located in Malta. |
Malta MPRP vs Global Residence Programme: What’s the difference?
Even though both programs allow non-EU nationals to live in Malta, they have different goals. The Malta Permanent Residence Programme (MPRP) is focused on long-term immigration and offers permanent residency. The Malta Global Residence Programme (GRP), on the other hand, is a tax-residency program that must be renewed each year and is intended for people who want to benefit from Malta’s 15% tax on foreign income brought into the country.
| Feature | MPRP (Permanent Residence) | GRP (Global Residence) |
|---|---|---|
| Status Duration | Permanent (lifetime) | Renewable annually |
| Primary Benefit | Right to live in Malta indefinitely | 15% flat tax on foreign income brought into Malta |
| Minimum Annual Tax | €0 | €15,000 (mandatory) |
| Financial Requirements | Must show €500,000 in assets | Must be financially self-sufficient |
| Government Contribution | €37,000 + €2,000 donation | Not required (covered under admin fee) |
| Administrative Fee | €60,000 | €6,000 (€5,500 in South Malta/Gozo) |
| Minimum Property Purchase | €375,000 | €275,000 (€220,000 in South Malta/Gozo) |
| Minimum Annual Rent | €14,000 | €9,600 (€8,750 in South Malta/Gozo) |
As part of our commitment to providing transparent and reliable services, we are proud to be a licensed agent in Malta, holding the official license number AKM-AGEN. This certification demonstrates our dedication to the highest standards in the investment migration industry and further enhances our ability to offer expert guidance and support to our clients
How Can Global Citizen Solutions Help You?
Global Citizen Solutions is an advisory migration consultancy firm with years of experience delivering bespoke residence and citizenship by investment solutions for international families. With offices worldwide and an experienced, hands-on team, we have helped hundreds of clients worldwide acquire citizenship, residence visas, or homes while diversifying their portfolios with robust investments.
We guide you from start to finish, taking you beyond your citizenship or residency by investment application.
