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Malta Special Tax Residence Programmes

Malta offers a number of special tax residence programmes designed to attract individuals and families who wish to relocate to Malta, retire in Malta, or establish tax residency under a favourable fiscal framework.

Beneficiaries of these programmes may qualify for a special tax status under which:

  • Foreign-source income remitted to Malta is generally taxed at a flat rate of 15%.
  • Foreign-source income that is not remitted to Malta is generally not subject to Maltese tax.
  • Capital gains arising outside Malta are generally not taxable in Malta, even if remitted.
  • Malta-source income is generally taxed at 35%.
  • A minimum annual tax liability applies depending on the programme.

The principal programmes currently available are show below.

Why Choose Malta?

Malta remains an attractive jurisdiction for international individuals and families due to:

  • A stable and EU-compliant tax system.
  • An extensive network of double taxation treaties.
  • English as an official language.
  • A high quality of life and Mediterranean climate.
  • Access to the Schengen Area (refer to the MPRP programme here)
  • Attractive tax treatment for foreign-source income and foreign capital gains.

Important Note

The applicability of any programme depends on an individual's personal circumstances, nationality, tax residence position, source of income, and long-term objectives. Professional tax and legal advice should always be obtained before making an application or relocating to Malta.

For any enquiries and further information on the below programmes, please contact us here.

01

The Residence Programme (TRP)

The Residence Programme is designed for nationals of the European Union, the European Economic Area and Switzerland who wish to establish tax residence in Malta without becoming permanent residents.

Successful applicants benefit from:

  • A special tax rate of 15% on foreign-source income remitted to Malta.
  • Taxation at 35% on Malta-source income.
  • The ability to include qualifying dependants within the same application.
  • Residence rights in Malta subject to continued compliance with the programme requirements.

Applicants must satisfy prescribed property, financial, fit-and-proper, and residence conditions.

02

The Global Residence Programme (GRP)

The Global Residence Programme is intended for non-EU, non-EEA and non-Swiss nationals seeking to establish residence in Malta and benefit from a favourable tax regime.

Key benefits include:

  • A 15% tax rate on foreign-source income remitted to Malta.
  • No Maltese tax on foreign-source income not remitted to Malta.
  • Malta-source income taxed at 35%.
  • Access to residence permits for qualifying family members.
  • A minimum annual tax liability of €15,000.

Applicants must hold qualifying property in Malta, satisfy financial self-sufficiency requirements, maintain health insurance, and pass due diligence checks.

03

The Malta Retirement Programme (MRP)

The Malta Retirement Programme is aimed at individuals who receive a pension as their principal source of income and wish to retire in Malta.

The programme is available to EU, EEA, Swiss and eligible third-country nationals and offers:

  • A special tax rate of 15% on pension income received in Malta.
  • Taxation at 35% on Malta-source income.
  • Inclusion of qualifying dependants and special carers.
  • A minimum annual tax liability of €7,500 for the beneficiary, with additional tax payable for dependants and special carers.

To qualify, the pension must constitute at least 75% of the individual's chargeable income, and the beneficiary must not be engaged in regular employment.

04

The United Nations Pensions Programme (UNPP)

The United Nations Pensions Programme is specifically designed for former officials of the United Nations and certain affiliated organisations who receive a pension from the United Nations Joint Staff Pension Fund.

The programme offers:

  • A special tax status similar to other Maltese residence programmes.
  • A 15% tax rate on foreign-source income remitted to Malta.
  • Taxation at 35% on Malta-source income.
  • Eligibility for qualifying dependants to be included under the programme.

Applicants must satisfy specific eligibility criteria relating to their pension entitlement and residence arrangements in Malta.

Summary at a Glance

If you are... Recommended Programme
An EU, EEA or Swiss national wishing to relocate to Malta TRP The Residence Programme
A non-EU national seeking Maltese tax residence GRP Global Residence Programme
Retiring to Malta with pension income MRP Malta Retirement Programme
Receiving a United Nations pension UNPP United Nations Pensions Programme

Common Benefits Across All Programmes

  • Special 15% tax rate on qualifying foreign income remitted to Malta
  • No Malta tax on foreign-source income not remitted to Malta
  • No Malta tax on foreign capital gains, even when remitted to Malta
  • Ability to include qualifying dependants and family members
  • Access to Malta's extensive double taxation treaty network
  • Residence in an EU Member State with access to the Schengen Area (subject to immigration rules)

For any enquiries and further information on the above programmes, please contact us here.

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