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Global Residence Programme (GRP)

​The Global Residence Programme (GRP) is a programme designed to attract individuals who are not nationals of the EU, EEA or Switzerland and who are not longterm residents in Malta. Individuals benefitting from this Programme are not precluded from working in Malta, provided they satisfy the requisite conditions for obtaining a work permit.

Benefits of the Global Residence Programme

An individual – together with family members and domestic staff – who has been granted special tax status in accordance with the Global Residence Programme rules will receive a certificate of confirmation from the Maltese Inland Revenue Department. This certificate will entitle the applicant and his dependents to:

  • Apply for a residence permit in Malta, which will entitle the family to not only reside in Malta, but to travel the Shengen area, without the need of applying for a Schengen visa.
  • The entitlement of a work permit
  • No minimum presence required when applying for the Malta Global Residence Programme
  • Enjoy favourable tax treatment on any foreign sourced income remitted by the applicant to Malta, which will be taxed at a special fixed tax rate of 15%. All other foreign sourced income which is not remitted to Malta will not be taxed in Malta. Whereas income generated in Malta is taxable at 35%.

Global Residence

KEY FACTS:
  • Minimum annual tax: €15,000
  • Preparation of application: 1-6 weeks
  • Government processing time: 1-3 months
  • Favourable tax treatment
  • The right to reside in Malta & the right to travel within the Schengen Zone

Eligibility to Apply under the Global Residence Programme

An individual shall be eligible to apply for a residence permit in Malta under the Global Residence Programme, if they satisfy all of the following requirements:

  • Individual is not
    • An EU National (excluding a Maltese National); or
    • A national of Iceland, Norway or Liechtenstein; or
    • A national of Switzerland

An applicant who has dual citizenship i.e. having citizenship of one of the above jurisdictions and citizenship of another jurisdiction, is precluded from applying for special tax status in terms of the Global Residence Programme.

  • They are not a person who benefits under any of the following programmes:
    • Residents Scheme Regulations;
    • High Net Worth Individuals EU / EEA / Swiss Nationals Rules;
    • High Net Worth Individuals – NonEU / EEA / Swiss Nationals Rules;
    • Malta Retirement  Programme  Rules;
    • Qualifying Employment in Innovation and Creativity(Personal Tax) Rules; or
    • Highly Qualified Persons Rules;

An individual may renounce the right to the benefits provided under any of the abovementioned Rules prior to submitting an application in terms of Global Residence Programme.

  • The applicant must be deemed to be a fit and proper person, and therefore, an international due diligence exercise shall be carried out by the Maltese International Tax Authority prior to the granting of the special tax status;
  • The applicant is in receipt of stable and regular resources that are sufficient to maintain themselves and their dependants without recourse to the social assistance system in Malta.
  • Applicant owns or rents a qualifying owned or rented property which the individaul occupies as principal place of residence worldwide. The values must be as follows:
    • for not less than €9,600 per annum (or rent an immovable property in Gozo or South of Malta for not less than €8,750 per annum); or
    • purchase an immovable property in Malta for a value of not less than €275,000 (reductions apply in respect of properties in Gozo and the South of Malta);
    • The qualifying property may not be let or sublet;
    • The qualifying property must not be shared with individuals not listed as dependants on the applicants certificate(exemption applies for special carers);
  • The applicant must be in possession of health insurance policy which covers himself and his dependents in respect of all risks across the whole of the European Union;
  • The applicant must be fluent in English or Maltese, and is required to make a declaration to this effect;
  • The applicant must be in possession of a valid travel document, certified proof of which is to be submitted with application;
  • The main applicant must pay a minimum annual tax of 15,000 Euro per year;
  • The main applicant must not reside in any other jurisdiction for a minimum period of 183 days in a calendar year.

The applicant will be required to pay a nonrefundable administrative fee of six thousand euro (€6,000) except where the qualifying owned property is situated in the south of Malta, in which case the administrative fee is that of five thousand five hundred euro (€5,500).

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