The Residence Programme Malta (TRP) is a special tax residency option for EU, EEA, and Swiss nationals who are not permanent residents of Malta and want to live in the country. It offers a 15% flat tax rate on foreign income that is brought into Malta. To qualify, applicants are required to pay a minimum annual tax of €15,000, buy or rent property, and have valid health insurance
This is a guide to the TRP Malta, and it will cover everything from the tax benefits, the eligibility requirements, to the step-by-step application process, and more.
The Residence Programme Malta TRP: Key Takeaways
What is the Malta Residence Programme?
The Malta Residence Programme (TRP) is a tax residency scheme for EU, EEA, and Swiss nationals who want to live in Malta. It offers a 15% flat tax rate on foreign income that is brought into Malta, while income that is not transferred to Malta is not taxed there. To keep this status, participants need to pay a minimum annual tax of €15,000, buy property worth at least €275,000 or rent it for €9,600 per year, and not spend more than 183 days per year in any other country.
Benefits of Malta Residency through TRP
- Low tax rate: Getting residency through the Malta TRP means you pay a 15% flat tax on foreign income that you bring to Malta, with a minimum annual tax of €15,000.
- No tax on foreign capital gains: Residents pay 0% tax on capital gains earned outside Malta, even if you transfer the money to Malta.
- Double tax relief: EU nationals are guaranteed not to pay tax twice because Malta has tax treaties with over 70 countries.
- Schengen travel: Aside from benefiting from taxes in Malta, residents also get to travel visa-free across 29 Schengen countries for business or leisure.
- Family inclusion: You can include your spouse, children under 25, and dependent parents or siblings.
- Flexible stay rules: There is no minimum time requirement to live in Malta, as long as you do not spend more than 183 days in any single country.
What are the eligibility requirements for the Residence Programme Malta?
- You must be a citizen of the EU, EEA, or Switzerland (Maltese citizens cannot apply).
- Pass a detailed due diligence check and provide a recent police clearance certificate that was issued within the last six months.
- Show that you have enough income or financial resources to support yourself and your dependents without using Malta’s social benefits.
- Applicants are required to be able to communicate in English or Maltese.
- Have full health insurance that covers you and any dependents across the entire EU.
- If buying property, it must be worth at least €275,000 in Malta or €220,000 in Gozo or the South of Malta; if renting, the minimum annual rent is €9,600 in Malta or €8,750 in Gozo/South of Malta.
- You cannot already be benefiting from another Maltese tax or residence programme, such as the Global Residence Program.
Malta TRP Real Estate Requirements and Fees
| Category | Item | Cost (North/Central) | Cost (South/Gozo) |
|---|---|---|---|
| One-Time Fees | Administrative Fee | €6,000 | €5,500 |
| ARM Professional Fees | Varies by Provider | Varies by Provider | |
| Property Options | Property Purchase (Min) | €275,000 | €220,000 |
| Property Rental (Min/Year) | €9,600 | €8,750 | |
| Annual Obligations | Minimum Annual Tax | €15,000 | €15,000 |
Documents Required for the Malta Residence Programme
- Passport: A clear copy of your passport
- Family documents: Marriage and birth certificates for your spouse and children.
- Police clearance: A recent police certificate from the last 6 months for anyone aged 18+
- Photos: Recent passport-size photos for all applicants.
- Proof of income: Bank statements or financial proof showing you can support yourself and your family.
- Source of funds: Documents showing how you earned your money, such as job contracts, business records, or pension proof.
- Health insurance: Full health insurance covering you and your family across the EU for one year.
- Property proof: A property purchase agreement or rental contract registered in Malta.
- Application forms: Completed and signed TRP application forms.
- Fee payment: Proof that you paid the application fee of €6,000 or €5,500.
Step by Step Application Process for Malta’s Residence Programme (TRP)
- Step 1: Appoint an ARM: You must officially appoint an Authorised Registered Mandatory (ARM), such as a licensed law firm or tax consultant like Global Citizen Solutions, using a Power of Attorney. Only an ARM is allowed to submit your application to the Commissioner for Revenue.
- Step 2: Document gathering: Your ARM will give you a full checklist. You will have to collect all personal, financial, and background documents.
- Step 3: Due diligence & fees: The ARM will do its own internal screening. Once you have been cleared, you pay the non-refundable administrative fee of €6,000 or €5,500, depending on the location, to the government.
- Step 4: Formal submission: The complete application file is submitted to the Commissioner for Revenue for formal vetting.
- Step 5: Government Due Diligence: The authorities perform a multi-tier review of your background and the legitimacy of your funds. They might ask for clarifications or additional documents.
- Step 6: Letter of Approval in Principle: If your application is successful, you will receive an “Approval in Principle” letter. This document is valid for 12 months.
- Step 7: Find property: Secure the qualifying property, which can be either purchased or leased.
- Step 8: Pay the annual tax amount: Pay the minimum annual tax of €15,000 to activate the tax status.
- Step 9: Biometrics: Once the tax status is confirmed, you and any dependents must visit the Identity Malta (Residency Malta) office for a biometrics appointment.
- Step 10: Issuance of residence card: After the biometrics, your physical residence cards are issued.
How long does it take to get approved for the Special Tax Status under the Malta Residence Programme?
The approval process for the Special Tax Status under the Malta Residence Programme (TRP) takes 3 to 4 months after you submit a complete application. However, the total timeline can be different depending on how quickly you pass the Approval in Principle stage and complete the final investment requirements.
Special Tax Rules Under the Malta TRP
Under the Malta TRP, you are taxed only on what you choose to bring into the country, with a flat 15% tax rate on that income, provided you meet the minimum annual tax commitment of €15,000.
| Tax Category | Applicable Rate | Key Rule / Condition |
|---|---|---|
| Minimum Annual Tax | €15,000 | A required minimum payment covering the main applicant and all dependents. |
| Remitted Foreign Income | 15% | Flat tax on foreign income brought into Malta (such as pensions or dividends). |
| Non-Remitted Foreign Income | 0% | Foreign income kept outside Malta is not taxed. |
| Foreign Capital Gains | 0% | Usually tax-free, even if transferred to Malta. |
| Local Source Income | 35% | Income earned in Malta (like local work or rent) is taxed at standard rates. |
| Inheritance / Wealth Tax | None | Malta does not charge tax on wealth, gifts, or inheritance. |
What is the difference between the TRP Malta and the Global Residence Programme?
The Malta Residence Programme (TRP) and the Malta Global Residence Programme (GRP) have very similar tax benefits, but the main difference is who can apply. The TRP is specifically for people from the EU, EEA, and Switzerland, while the GRP is for people from non-EU/EEA/Swiss countries. Both programs offer a 15% flat tax on foreign income brought into Malta and require a minimum yearly tax payment of €15,000.
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 a boutique 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.
