+34 611 96 92 52

Malta
GRP Tax Regime

Overview

Malta’s Global Residence Programme (GRP) offers a favorable 15% flat tax rate on foreign-source income remitted to Malta, with 0% tax on income retained abroad, and a minimum annual tax of €15,000 per household.

Designed for non‑EU/EEA/Swiss nationals, it provides tax efficiency and full Maltese residency without requiring full-time living in Malta.

Benefits

15% tax on foreign income transferred to Malta.
0% tax on foreign income not remitted to Malta.
35% rate applies to Malta‑source income and capital gains.
Minimum annual tax €15,000 per family.
No inheritance tax and no wealth tax.
No minimum stay requirement; can reside outside Malta <183 days.
Visa-free travel in the Schengen Area.
Families and household staff can be included.
Property ownership/rental requirement with flexible geographic zones.
Application via authorized mandatory (ARM); fair admin fees apply.

Requirements and Procedures

Be a non‑EU/EEA/Swiss national.
Acquire valid residence permit under GRP via ARM.
Rent or buy property:
– Malta: min rent €9,600/yr or purchase ≥€275,000
– Gozo/South Malta: min rent €8,750/yr or purchase ≥€220,000
Pay administration fee: €6,000 (€5,500 in Gozo/South).
Commit to minimum tax payment of €15,000/year on remitted foreign income.
Do not reside >183 days in another jurisdiction.
Include family (spouse, dependent children <25, parents/grandparents, household staff).

How Charfort can help you?

Evaluate eligibility and guide on tax residency planning.
Assist with ARM-authorised application and documentation.
Advise on property acquisition or rental strategy compliant with thresholds.
Model tax implications and assist in annual tax filings.
Structure family member inclusion and household staff.
Coordinate healthcare, schooling, and residency compliance.
Liaise with Maltese authorities, banks, and service providers.
Plan remittance strategy to optimize tax efficiency.
Monitor legislation and treaty changes affecting GRP.
Provide ongoing advisory for renewal and compliance.

Frequently asked questions

Everything you need to know about the process.

Who qualifies for the GRP?

Non‑EU/EEA/Swiss nationals who obtain the GRP residence permit and meet property and income requirements.

What is taxed at 15%?

Foreign-sourced income that is brought into Malta and declared under the GRP.

Is there a minimum tax?

Yes, minimum annual tax of €15,000 per family, regardless of remittance amount.

What about foreign income not remitted?

It remains untaxed in Malta.

Is there a minimum stay in Malta?

No; you need not live in Malta full-time but must not spend more than 183 days in any other jurisdiction.

Can family members join?

Yes—spouse, children under 25, dependent parents, grandparents, and household staff can be included.

What rates apply to Malta-source income?

Standard Maltese tax rate of 35% applies to locally sourced income and capital gains.

How long does the permit last?

Typically one year, renewable annually if conditions are maintained.

Contact us today

Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.

Talk with an expert