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Expertise

Private Clients – GRP / TRP

Unlock Special Tax Status & Residency in Malta with the Global Residence Programme & The Residence Programme – Complete Guide 2025

Malta’s Global Residence Programme (GRP) and The Residence Programme (TRP) offer an attractive opportunity for individuals seeking a favorable tax environment combined with the benefits of residency in an EU country. These programmes are tailored for non-EU/EEA/Swiss nationals (GRP) and EU/EEA/Swiss nationals (TRP), providing a flat tax rate of 15% on foreign income remitted to Malta, along with a pathway to residency in one of Europe’s most desirable locations.

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Why Choose Malta?

Malta is a politically and economically stable country that offers a high quality of life, a business-friendly environment, and a safe and secure social setting. With English as an official language, excellent educational institutions, and a well-connected Schengen travel zone, Malta is an ideal place to establish residency.

  • Visa-free access to 183 countries, including the USA and Canada
  • Full EU rights – live, work, study, and conduct business in any of the 26 EU countries
  • Family inclusion – spouses, children, parents, and grandparents can be added to the application
  • Flexible property investment – choose to rent or purchase a property in Malta
  • Investment required only upon approval – ensuring security and compliance

Programme Benefits

The primary advantage of both programmes is the Special Tax Status, which allows individuals to benefit from a 15% flat tax rate on foreign income remitted to Malta. Additional benefits include:

  • Residency in Malta with a renewable residence card:
    • GRP applicants receive a renewable one-year residence permit.
    • TRP applicants receive a renewable five-year residence permit.
  • Visa-free travel within the Schengen Area for up to 90 days within a 180-day period.
  • No minimum physical stay required, as long as the applicant does not reside in another jurisdiction for more than 183 days per calendar year.
  • The opportunity to include family members and even household staff in the residency application.

How the Process Works

Applying for the GRP or TRP is a structured two-step process:

Step 1: Obtaining Special Tax Status

The first step involves securing Special Tax Status through Malta’s International and Corporate Tax Unit (ICTU):

  • Submit the application along with the administrative fee of €6,000 (€5,500 for properties in Gozo or the south of Malta).
  • The tax authorities review the application and schedule an online interview.
  • Upon approval, a Letter of Intent is issued, allowing the applicant to secure a qualifying property in Malta and pay the provisional tax.
  • Once the Notice of Primary Residence declaration is submitted, the authorities issue a confirmation letter, officially granting Special Tax Status.

Step 2: Obtaining Residence Status

After receiving the confirmation of Special Tax Status, applicants can apply for residency based on economic self-sufficiency through Identità, Malta’s immigration authority:

  • GRP applicants are granted a renewable one-year residence card.
  • TRP applicants receive a renewable five-year residence card.

Tax Treatment & Obligations

Malta operates on a remittance-based and source-based tax system:

  • Foreign income remitted to Malta is taxed at 15%.
  • Locally generated income is taxed at 35%, with a threshold of €60,000 per year.
  • A minimum annual tax of €15,000 applies, covering up to €100,000 of foreign income remitted to Malta.
  • The GRP and TRP grant Special Tax Status but do not constitute tax residency. To obtain tax residency, one must reside in Malta for more than 183 days per calendar year.

Who Can Apply?

To qualify, applicants must:

  • Be over 18 years old and of good repute.
  • Be able to communicate in English or Maltese.
  • Rent or purchase a qualifying property:
    • Rental: Minimum of €8,750 per year (Gozo/south of Malta) or €9,600 per year (north/central Malta).
    • Purchase: Minimum value of €220,000 (Gozo/south of Malta) or €275,000 (north/central Malta).
  • Have stable and regular income to sustain themselves and their dependents.
  • Hold health insurance covering themselves and their dependents.

Who Can Be Included in the Application?

Applicants can add the following dependents to their application:

  • Spouse or de facto partner.
  • Minor children under their custody.
  • Adult children (18-25 years old) who are financially dependent.
  • Children with disabilities or serious health conditions who cannot sustain themselves.
  • Household staff who are bona fide members of the household.