Key facts
- Tax on remitted foreign income
- 15% flat
- Minimum annual tax
- €15,000
- Buy (most of Malta)
- From €275,000
- Buy (South / Gozo)
- From €220,000
- Rent
- From €9,600 (€8,750 South/Gozo)
- Eligible nationals
- Non-EU, non-EEA, non-Swiss
The Global Residence Programme (GRP) offers a special tax status to non-EU, non-EEA and non-Swiss nationals who make Malta their home. Instead of the ordinary progressive rates, foreign income remitted to Malta is taxed at a flat 15%, subject to a minimum of €15,000 a year.
Who it suits
The GRP is designed for internationally mobile individuals with substantial foreign income — entrepreneurs, investors, professionals and families — who want a European base with predictable taxation.
The requirements
- Nationality — not an EU, EEA or Swiss national.
- Financial self-sufficiency — you must support yourself and your dependants without recourse to Malta’s social assistance.
- Health insurance covering you and your family.
- A qualifying property, owned or rented, as your main residence in Malta:
| Most of Malta | South of Malta and Gozo | |
|---|---|---|
| Purchase | From €275,000 | From €220,000 |
| Annual rent | From €9,600 | From €8,750 |
- Presence — you must not reside in any other single jurisdiction for more than 183 days in a year.
How income is taxed
| Income | Treatment under the GRP |
|---|---|
| Foreign income remitted to Malta | 15% flat |
| Foreign income not remitted | Not taxed in Malta |
| Minimum annual tax | €15,000 |
Maltese-source income and other items follow their own rules — your tax advisor will map your income streams before you apply.
The process
Applications are made through an authorised registered mandatary — a licensed professional who files the application and supports your compliance each year. Once approved, you receive your residence document and the special tax status applies while you meet the conditions.
Choosing the property
Because the South of Malta and Gozo carry lower thresholds, the GRP opens a wide choice: homes in Marsaxlokk and Żejtun, or harbour apartments in Sliema and St Julian’s. Our advisors confirm with your mandatary that a specific property qualifies before you sign.
Compare the GRP with permanent residence in MPRP vs GRP, and with the general rules in non-dom tax explained.
