How to Benefit from Malta’s Global Residence Programme: 15% Tax for Non-EU Nationals

Author: Ann Bugeja

Benefit from a 15% Tax Rate through Malta’s Global Residence Programme — Designed for Non-EU Nationals Seeking a Residency Option

The Global Residence Programme (GRP) is regulated by Legal Notice 167 of 2013 and Subsidiary Legislation 123.148, forming part of Malta’s Income Tax Act. It is specifically designed for non-EU, non-EEA, and non-Swiss nationals, offering to enjoy European tax residency and Schengen access – while continuing their global lifestyle. Under the programme, a flat tax rate of 15% applies to foreign income remitted to Malta, while unremitted income, foreign capital gains, and worldwide assets remain outside the scope of Maltese taxation.

Malta Global Residence Programme: Key benefits

• Attractive tax rate: 15% flat rate on remitted foreign income;
• Minimum tax liability: EUR 15,000 per annum;
• Double taxation relief: over 70 Double Tax Agreements in force;
• Visa-free travel across Schengen for 90 out of every 180 days;
• No worldwide income or wealth tax on unremitted income;
• Family inclusion: Spouse and children, household staff (under certain conditions);
• No minimum stay requirement, though beneficiaries must not spend more than 183 days in another jurisdiction.

Main requirements

• Pay a non-refundable government fee;
• Purchase or rent qualifying property in Malta;
• Maintain health insurance;
• Amongst other.

The Global Residence Programme combines European residency with attractive tax advantages, designed for internationally mobile individuals. It offers a stable, long-term solution for those seeking financial efficiency and peace of mind in a reputable EU jurisdiction.