Malta Global Residence Programme (GRP)

Foreign-source income that is not remitted to Malta is not subject to Maltese income tax.

Malta has an extensive network of double taxation treaties. Where foreign-source income remitted to Malta has already been subject to tax in the source country, double taxation relief may be available under the relevant treaty or under Maltese unilateral relief provisions, subject to the conditions and limitations of each.

The Unit conducts due diligence on the applicant and dependants. This stage typically takes between three and four months. Additional documentation may be requested during this period; we manage all correspondence and respond to queries on the client’s behalf.

On approval, the applicant becomes a GRP beneficiary with effect from the date specified in the determination.

We assist with the e-Residence card process, any related arrival formalities, and the practical aspects of establishing residence in Malta.

Indicative end-to-end timelines run from four to six months, subject to documentation readiness and the volume of work before the Unit at the time of submission. The single largest cause of delay is documentation that is incomplete or that has not been correctly legalised; addressing this thoroughly at Stage 2 is critical.

The minimum annual tax under the GRP is EUR 15,000. It is paid by the household as a whole and covers the principal applicant and all dependants included in the original application; it is not charged per person.

The applicant must hold or rent qualifying immovable property in Malta or Gozo as their principal place of residence worldwide. Purchase: a minimum of EUR 275,000 in most of Malta, or EUR 220,000 in the South of Malta or Gozo. Rental: a minimum of EUR 9,600 per annum in most of Malta, or EUR 8,750 in the South of Malta or Gozo. The property cannot be sub-let and cannot be shared with any person other than dependants or household staff.

No. The GRP grants a special tax status. It does not lead to Maltese citizenship. Routes to Maltese citizenship are separate and include citizenship by naturalisation (which involves a period of prior residence and other qualifying criteria) and citizenship by merit. We advise on the relationship between residence and citizenship timelines on instruction.

Indicative end-to-end timelines are four to six months from instruction to approval, subject to documentation readiness and the workload before the International Corporate and Tax Unit at the time of submission. Documentation that is complete and correctly legalised at submission materially reduces the risk of delay.

Yes. The GRP allows for the inclusion of spouse or partner, minor children, adult dependent children unable to maintain themselves owing to ill-health, disability or full-time study, dependent parents or grandparents forming part of the household, and household staff who have been in service for at least two years prior to the application. Where possible, all dependants should be included in the original application .

The GRP does not impose a minimum-day requirement, but the qualifying property must be the applicant’s principal place of residence worldwide. The applicant must not spend more than 183 days in any other single jurisdiction during the calendar year, and must not become a long-term resident of Malta (which would terminate the GRP status).

The GRP confers tax residence and a special 15% tax rate on foreign-source income remitted to Malta; the MPRP confers a permanent residence status without a special tax regime. The GRP suits applicants whose primary concern is the tax treatment of foreign income; the MPRP suits applicants whose primary concern is securing long-term unconditional residence status. The two are not mutually exclusive in every case, but careful planning is required where both are to be pursued.

A change in qualifying property, a change in dependants, a change of nationality, or any other material change must be notified to the International Corporate and Tax Unit. We provide an annual compliance review for our GRP clients to ensure that ongoing obligations are met and to advise on the response to any change in circumstance. The most common cause of GRP status being placed under review is a property change without timely notification.

A GRP beneficiary may take up employment in Malta, subject to the usual work permit requirements where applicable. Income from work performed in Malta is taxed at a flat rate of 35%  rather than at the 15% GRP flat rate. The GRP itself is not, and does not include, a work permit; where employment in Malta is contemplated, we advise on the appropriate permit route alongside the GRP application.

A combined GRP and MPRP approach is possible in certain circumstances and offers a route to both tax-advantageous foreign-source income treatment and unconditional long-term residence. The combined approach requires careful sequencing and is discussed in detail in our insight article Malta Permanent Residence Programme and Global Residence Programme: A Combined Approach for Non-EU Nationals.

We act as Authorised Registered Mandatary throughout the application process and as ongoing advisers thereafter. The service includes initial eligibility and route assessment; full documentation preparation and legalisation; submission and management of the application; correspondence with the International Corporate and Tax Unit; tax registration on approval; e-Residence card formalities; and annual compliance support. Where corporate structuring, real estate advice, employment matters or wider relocation planning are relevant, these are coordinated through a single point of contact.