Malta
RPR Tax Regime
Overview
The Malta Residence Programme (RPR) grants ordinary residents who are not domiciled in Malta the ability to benefit from a remittance-based tax system: only Malta-source income and foreign income remitted to Malta are taxed, typically at a flat 15% rate, with a minimum annual tax requirement of €15,000 per household.
The programme is open to EU/EEA/Swiss nationals, and extends residency and favorable tax treatment to dependents and household staff.
Benefits
- Taxed only on Malta-sourced income and foreign income remitted to Malta.
- 15% flat tax on remitted foreign income.
- 0% tax on foreign income not remitted to Malta; no tax on foreign capital gains.
- Minimum annual tax of €15,000 per household.
- No inheritance, wealth, or capital gains tax on non-Malta assets.
- No minimum stay requirement in Malta.
- Eligible for Schengen travel due to Malta residency.
- Family (spouse, children, parents, grandparents) and household staff can be included.
- Compliance under ordinary income tax rates and remittance rules.
Requirements and Procedures
- Must be EU/EEA/Swiss national and not permanently resident in Malta.
- Register as ordinarily resident but non-domiciled in Malta.
- Hold qualifying property: purchase ≥ €275,000 (Malta) or €220,000 (Gozo/South), or rent ≥ €9,600/€8,750 per annum.
- Pay administration fee: €6,000, or €5,500 in Gozo/South.
- Maintain minimum annual tax of €15,000 on remitted income.
- Have sufficient economic resources, health insurance, and good character.
- Must elect the regime via tax return or to the Inland Revenue.
- Renewable annually, subject to continued compliance.
- Ceases if permanent residence is obtained—then worldwide taxation applies.
- Must inform changes in dependents or household staff within four weeks.
How Charfort can help you?
- Assess eligibility and confirm domicile/residency status.
- Assist with application via Authorized Mandatory.
- Advise on property selection to meet thresholds.
- Calculate remittance strategy and effective tax.
- Prepare annual tax filings and overtime compliance.
- Guide inclusion of family members and staff.
- Ensure health insurance and due diligence compliance.
- Liaise with Maltese tax authorities and banks.
- Monitor legislative updates and renewal deadlines.
- Support transition if opting out or switching to permanent residence.
Frequently asked questions
Everything you need to know about the process.
Contact us today
Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.
