Residency

Tax Residence

Malta Permanent Residence Programme (MPRP)

Tax Residence Programme (TRP)

Invest in Your Future in Malta

The Malta Tax Residence Programme (TRP) is designed to attract nationals of the EU, EEA, or Switzerland who are not permanent residents of Malta. This programme provides a favourable tax environment for individuals with foreign income, offering special tax status that allows you to enjoy Malta’s high quality of life, strategic location in the EU, and strong legal and financial infrastructure.

Individuals who previously held High Net Worth Individual status under the former regime may apply to transition to the TRP. Third-country nationals are not eligible for this programme but can apply under the Global Residence Programme.

The TRP allows beneficiaries to pay a flat 15% tax on foreign source income remitted to Malta, with a minimum annual tax of €15,000. There is no requirement to reside in Malta for a minimum number of days, and applicants can hold residence in other jurisdictions for up to 183 days per year.

€15,000

Minimum Annual Tax

Not more than 183 days

Residence in any other jurisdiction

3-4 months

Government processing time

15% flat rate

Favourable Tax Status

The applicant must own or rent a qualifying property

Eligible dependants include the spouse or partner, children under 25, children with disabilities, and dependent siblings or parents of the beneficiary or their spouse

Application

Eligibility & Requirements

Who Can Apply:

Be a national of the EU, EEA, or Switzerland.
Not be a permanent resident of Malta and not already benefit from other Maltese tax incentive schemes (e.g., Global Residence Programme, High Net Worth Individuals).
Maintain residence of no more than 183 days in any other jurisdiction.
Demonstrate good character and hold a valid travel document.
Show stable income and proof of economic self-sufficiency.
Hold comprehensive international health insurance covering all EU countries.
Have adequate proficiency in English or Maltese to manage administrative and financial obligations.

Property Requirement:

Applicants must own or rent a qualifying property in Malta. This ensures a legitimate residential base while benefiting from the TRP.

Ownership: Applicants can purchase property in Malta, ensuring compliance with programme rules.
Rental: Alternatively, applicants can rent a property that meets TRP criteria.
Flexibility: Specific minimum values and leasing options are provided during consultation, allowing flexibility for lifestyle and investment.

Family Inclusion:

TRP allows eligible dependants to be included in the application, covering:

Spouse or partner
Children under 25
Children with disabilities
Dependent siblings or parents of the applicant or spouse

This ensures that the programme can provide tax benefits and residency for the entire immediate family.

Language Proficiency:

Adequate communication skills in English or Maltese are required.

Application Process

How to secure Maltese Tax Residency

Step 1

Initial Application

Submit the initial application, providing required documents such as proof of good character, valid travel documents, and details of property ownership or lease.

Step 2

Property and Health Insurance

Secure a qualifying property and ensure international health insurance coverage for all EU countries.

Step 3

Due Diligence

Complete the required vetting process to verify your eligibility and compliance with the programme.

Step4

Tax Status Approval

Once approved, you will be granted special tax status, allowing you to benefit from a 15% flat rate tax on foreign income remitted to Malta, with a minimum annual tax of €15,000.

Step 5

Residency Approval

After approval, you will be granted indefinite residency in Malta, with no minimum stay requirement.

Application Process

How to secure Maltese Citizenship

Step 1

Initial Application

Submit the initial application, providing required documents such as proof of good character, valid travel documents, and details of property ownership or lease.

Step 2

Property and Health Insurance

Secure a qualifying property and ensure international health insurance coverage for all EU countries.

Step 3

Due Diligence

Complete the required vetting process to verify your eligibility and compliance with the programme.

Step 4

Tax Status Approval

Once approved, you will be granted special tax status, allowing you to benefit from a 15% flat rate tax on foreign income remitted to Malta, with a minimum annual tax of €15,000.

Step 5

Residency Approval

After approval, you will be granted indefinite residency in Malta, with no minimum stay requirement.

Securing Your Future in Malta

Benefits of the Tax Residence Programme (TRP)

Choosing Malta’s Tax Residence Programme offers numerous advantages:

Favourable Tax Status

Pay a flat 15% tax on foreign income brought into Malta, with a €15,000 annual minimum

Indefinite Residency

Schengen Zone Mobility

Access to Quality Healthcare and Education

No tax on foreign income

No Double Taxation

Family Inclusion

Strategic Location

Favorable Language Environment

Why Malta?

Bilingual Nation

Malta is a bilingual country, with English and Maltese as its official languages.

Excellent Connectivity

300 Days of Sunshine

Rich Cultural Heritage

Safe & Secure

Strong Economy

Pro-Business Jurisdiction

Solid Banking Infrastructure

Attractive Tax System

Quality Healthcare

Reputed Schools

Globally Connected

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Other Programmes

Alternative residency

Malta Permanent Residence Programme (MPRP)

Global Residence Programme

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