The Global Residence Programme (GRP) offers a structured legal pathway for third-country nationals who wish to establish residence in Malta. Designed specifically for non-EU, non-EEA, and non-Swiss individuals, the programme provides a stable residence status within the European Union and access to a favourable tax regime.
Malta continues to be an attractive relocation destination due to its Mediterranean lifestyle, English-speaking population, sound legal and financial systems, and competitive tax framework. Through the GRP, individuals may enjoy residence in Malta while benefitting from reduced taxation on foreign income that is remitted to the country.
The GRP grants successful applicants a special tax status that allows them to pay a flat tax rate of 15 percent on foreign-source income that is received in Malta. Any foreign income that is not remitted to Malta is not taxed locally. Malta does not impose wealth tax, inheritance tax, or municipal taxes, making the GRP particularly attractive for globally mobile individuals and retirees.
The beneficiary must pay a minimum of fifteen thousand euro (€15,000) in tax annually. Income that arises in Malta, such as employment or business income earned locally, is taxed separately at a flat rate of 35 percent, regardless of the amount.
Applicants must be third-country nationals and must not benefit from any other residence or long-term residence schemes in Malta. They are required to prove that they have stable and regular financial resources sufficient to maintain themselves and any dependants without the need for social assistance in Malta.
Health insurance coverage is also required, and the applicant must be deemed a fit and proper person, passing standard due diligence checks carried out by the Maltese authorities. Applicants must also acquire or rent qualifying property in Malta. The property must have a minimum value of €275,000 if purchased, or €220,000 if located in Gozo or in the southern region of Malta. Alternatively, the property may be leased, in which case the annual rental must be at least €9,600 in most parts of Malta, or €8,750 in Gozo or the south.
Beneficiaries under the GRP receive a residence certificate and the right to live in Malta on a long-term basis, subject to annual renewal. While the programme does not provide automatic access to permanent residence or citizenship, it does offer stability, security, and access to the Schengen Area for up to 90 days within any 180-day period for travel purposes.
We assist individuals and families throughout the application process, beginning with an eligibility review and programme selection.
Our team assists with the preparation of required documentation, the property acquisition or lease process, tax registration, and compliance with the annual conditions of the programme. We also provide guidance on structuring income, managing residency status over time, and including eligible dependants.