Malta Global Residence Programme

The Malta Global Residence Programme (GRP) is one of Europe’s most established residence-by-tax-status frameworks, designed for non-EU individuals seeking long-term legal residence in an EU and Schengen Member State without full relocation or naturalisation.

Maltese residence and predictable remittance-based tax planning for non-EU individuals under Malta’s Global Residence Programme.

At its core, the GRP combines lawful Maltese residence, Schengen mobility, and a predictable remittance-based tax system, offering a stable legal anchor for globally mobile individuals and families. Unlike short-term permits or discretionary schemes, the GRP is embedded in Malta’s tax legislation and administered by the Maltese Commissioner for Revenue, providing legal certainty and continuity.

This Maltese tax residency programme does not require minimum physical presence in Malta, nor does it impose worldwide taxation. Instead, it allows beneficiaries to structure their affairs around a compliant EU base while retaining international flexibility across business, investment, and family arrangements.

Key strategic characteristics of the Malta Global Residence Programme include:

• recognition as a Maltese tax resident without domicile, preserving the remittance basis of taxation;
• a 15% flat rate of tax on foreign income remitted to Malta, subject to a statutory minimum tax;
• exemption from Maltese tax on foreign capital gains, whether remitted or not;
• no Maltese wealth tax, inheritance tax, or annual property tax;
• residence status without a statutory minimum stay requirement, subject to maintaining genuine residential links to Malta.

Taken together, these features position the Malta Global Residence Programme as a residence-led, compliance-driven alternative to more prescriptive “golden visa” style regimes across Europe.

Within CCLEX’s Mobility Assets Spectrum™, the Malta Global Residence Programme occupies a mid-spectrum position between short-term residence permissions and long-term settlement or citizenship pathways.

The programme is best characterised as:

• a residence and tax anchoring solution, rather than a settlement or naturalisation route;
• suitable for clients seeking jurisdictional optionality, not immediate relocation;
• complementary to international structures, family governance arrangements, and cross-border asset planning.

From a mobility-asset perspective, the Malta Global Residence Programme provides durable EU residence rights without triggering automatic exposure to worldwide taxation. It is frequently used as a foundational layer, alongside other European or non-European residence statuses, rather than as a standalone end-state.

Importantly, the Malta Global Residence Programme does not confer domicile, permanent residence, or a pathway to Maltese citizenship. Its strength lies in precision and restraint, offering legal presence without over-attachment.

Immigration benefits

From an immigration perspective, beneficiaries of the Malta Global Residence Programme obtain:

• the right to reside lawfully in Malta;
• a Maltese residence card facilitating visa-free travel across the Schengen Area;
• the ability to include qualifying dependants within the same residence framework;
• a stable, renewable status governed by clear administrative practice rather than discretionary migration quotas.

Processing timelines are typically efficient, with approvals commonly issued within approximately four months, subject to complete documentation and due diligence.

Tax treatment under Maltese law

Taxation under the Malta Global Residence Programme is governed by Malta’s residence and remittance basis, a long-standing feature of Maltese tax law.

Under this system:

• foreign income remitted to Malta is taxed at a flat rate of 15%;
• foreign income not remitted to Malta is not subject to Maltese tax;
• foreign capital gains are fully exempt from Maltese tax, irrespective of remittance;
• Maltese-source income and gains remain taxable at standard rates;
• a minimum annual tax of €15,000 per household applies.

Access to Malta’s extensive double taxation treaty network further mitigates the risk of juridical double taxation, particularly for clients with income streams linked to the UK, United States, Canada, Australia, and key European jurisdictions.

Eligibility for the Malta Global Residence Programme is limited to non-EU, non-EEA, and non-Swiss nationals who can demonstrate financial independence and compliance with Maltese regulatory requirements.

Applicants must, among other conditions:

• demonstrate stable and sufficient financial resources;
• hold EU-wide health insurance covering all dependants;
• acquire or lease qualifying residential property in Malta or Gozo;
• be represented by an Authorised Mandatary licensed by the Maltese Commissioner for Revenue;
• not spend more than 183 days in any other single jurisdiction during a calendar year;
• remain non-domiciled in Malta.

Qualifying property thresholds

To establish residential ties, applicants must satisfy one of the following property criteria:

• purchase of immovable property valued at
  €275,000 in Malta or
  €220,000 in Gozo or southern Malta; or
• lease of residential property with an annual rent of
  €9,600 in Malta or
  €8,750 in Gozo or southern Malta.

The property must be retained and available throughout the duration of participation in the Malta Global Residence Programme.

Applications under the Malta Global Residence Programme must be submitted exclusively through an Authorised Mandatary.

The process typically involves:

1. a pre-application assessment covering immigration status, tax exposure, and suitability;
2. document collation, verification, and property compliance checks;
3. submission of the formal application to the Commissioner for Revenue;
4. regulatory review and due diligence;
5. issuance of the Maltese residence card upon approval.

The process is administrative rather than discretionary, provided statutory criteria are met and documentation is complete.

Applications must be submitted through an Authorised Mandatary accredited by the Maltese Government.
Typical stages include:

1. Pre-eligibility review and due diligence.
2. Document preparation and property compliance.
3. Application submission and review by the Commissioner for Revenue.
4. Approval and residence card issuance — generally within four months.

Applications under the Malta Global Residence Programme must be submitted through an Authorised Registered Mandatary (ARM) licensed by the Maltese Commissioner for Revenue. Our CC Advisors Ltd, is duly authorised to act as an ARM - Licence No. ARM00103 and is listed on the official register of Authorised Registered Mandataries maintained by the Commissioner for Revenue.

Permit holders must:

• Maintain qualifying property and valid health insurance.
• File an annual declaration confirming eligibility.
• Remain non-domiciled in Malta; the GRP does not confer domicile status.
• Avoid residing more than 183 days in another jurisdiction each year.

There is no minimum physical stay requirement, yet residents are expected to maintain genuine residential connections with Malta.

CCLEX tax lawyers adopt an objective, jurisdiction agnostic and comparative approach to assessing the suitability of the Malta Global Residence Programme as part of a broader European and international mobility strategy, rather than as a standalone pathway.

Our Malta tax and immigration lawyers assist clients by:

• assessing the suitability of the Malta Global Residence Programme against alternative residence pathways in Malta and across Europe;
• advising on international tax exposure, including residence, remittance, and treaty interactions;
• delivering pre-immigration tax planning to mitigate unintended tax consequences before Maltese residence is established;
• managing the residence and tax status application process end-to-end through licensed representation;
• providing ongoing tax advisory and compliance support, including annual declarations and remittance planning.

What distinguishes our approach is not speed or scale, but judgement. We advise globally mobile families, entrepreneurs, and private clients on when the Malta Global Residence Programme is appropriate – and, just as importantly, when it is not – ensuring alignment with long-term mobility, tax, and governance objectives.