Tax Residence Programme
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The Malta Tax Residence Programme (TRP)
The Malta Residence Programme is aimed at attracting wealthy individuals from the EU, EEA or Switzerland who are not permanent residents of Malta who wish to take up tax residence in Malta. Successful applicants are granted a special tax status whereby;
- They pay a 15% flat rate on any income that is received in Malta from foreign sources
- May be eligible for double taxation relief.
- Are charged a 35% flat rate on any other chargeable income, including arising in Malta.
In addition, approved applicants are also not constrained by a minimum stay or investment requirements that are mandatory when applying for other residence programmes in Malta.
Eligibility
In order to qualify for the Malta Residence programme applicants must be;
- An EU or EEA or Swiss national
- Own or rent a property in Malta as their primary residence worldwide to be occupied by the applicant and their family. The property must be valued between €220,000 and €275,000 depending on where the property is located or in the case of a rental property have an annual rental fee between €8,750 and €9,600 annually depending on where the property is.
- In addition, a non-refundable application fee of between €5,500 and €6,000 is payable by the applicant when applying for the Global Residence Programme.
- Not be a permanent resident of Malta
- Not reside in any other country for more than 183 days a year
- Be in possession of health insurance that covers the applicant their spouse and dependants for all risks across the EU
- Proof of a stable and regular income or resources in order to support themselves and their dependents.
