Malta Residence Permit

Frequently asked questions

• Who can get a Malta residence permit by investment?

  Adult investors with legal income, a valid health insurance policy and a certificate of no criminal record are eligible to participate in the program. The applicant also needs to know English or Maltese at a conversational level.

  The investor’s spouse, children under 25, parents, grandparents and siblings can get residence permits under the programme. All adult family members must be principally financially dependent on one of the spouses.

  Citizens of the EU countries, Iceland, Norway, Switzerland and Liechtenstein, cannot participate in the Malta Global Residence Programme.

• Do I need to pay taxes in Malta?

  Yes, you do. The investor becomes a Maltese tax resident when getting a residence permit under the Malta Global Residence Programme.

  A special tax regime applies to the programme participants. They pay taxes under the following rates:

  • 15% on the income earned abroad and transferred to Malta;
  • 0% on global income not transferred to Malta;
  • 35% on the income earned in Malta.

  The minimum tax on the income earned abroad and transferred to Malta is €15,000 per annum. There are no additional taxes for family members. Investors do not pay inheritance tax.

• How much to invest in obtaining a Malta residence permit?

  The investor fulfils two conditions: pay an administration fee and rent or buy a local property.

  The standard administration fee is €6,000. It is reduced to €5,500 if the investor buys a property in the south of Malta or on the island of Gozo.

  The minimum rental cost in the south of Malta and Gozo is €8,750 per annum. Alternatively, the investor can buy real estate there for €220,000. In other regions, the minimum rental cost is €9,600 per annum, and the minimum purchase price is €275,000.

  The investor becomes a Maltese tax resident and pays taxes at reduced rates. The minimum tax on global income transferred to Malta is €15,000 per annum. Payment of taxes in Malta is a mandatory requirement for obtaining and renewing a residence permit.

• Is it possible to return the investments?

  It is only possible if the investor chooses to buy a property rather than rent it. However, the investor can sell the property and return the money if they give up the residence permit.

• Can I rent out the property bought to participate in the programme?

  No, you can’t. The programme doesn’t allow renting out or subleasing the investment property.

• Do I have to live in Malta to maintain my residence permit?

  No, you don’t have to live in Malta. However, you cannot spend more than 183 days a year in another country.

• How often do I need to renew my residence permit card?

  The first Malta residence permit is valid for a year, and the following ones are issued for two years each.

  The holder must submit a tax return and pay the tax due by the end of April of the year following the reporting year. The tax office then sends confirmation of the payment, based on which the Identity Malta Agency replaces the residence permit card.

• Can my adult children over 25 or other relatives join the Malta Global Residence Programme?

  Only spouses, children under 25, parents, grandparents, and siblings can be included in the application. Adult children over 25 and other relatives must qualify on their own or under a different residency category.

• What happens if my annual income falls below the required threshold or I do not pay the €15,000 minimum tax?

  Failing to meet the €15,000 minimum tax payment or maintain sufficient income can lead to refusal of renewal or withdrawal of your residence permit. The Inland Revenue Department checks compliance during annual renewal.

• Can I work or set up a business in Malta under the Global Residence Programme?

  Yes. Residents may live, work, and establish a business in Malta, but you may need to obtain a separate work permit or register a company. Many applicants use the MGRP to base their companies in Malta for tax optimisation purposes.

• Does holding a Malta Global Residence Permit allow me to travel or stay in other EU countries for long periods?

  The permit grants visa-free travel to the Schengen Area for up to 90 days in any 180-day period. It does not give the right to reside in other EU countries long-term; you must follow each country’s immigration rules.

• What are the common reasons for refusal under the Malta Global Residence Programme?

  Applications may be refused for an incomplete or inaccurate file, adverse Due Diligence findings, failure to meet property or tax requirements, or if the authorities deem the applicant a potential security risk.

• What is the special tax status under the Malta Global Residence Programme?

  Participants pay a flat 15% tax on foreign income remitted to Malta, with a minimum annual tax of €15,000. Income arising in Malta is taxed at 35%. Participants are not taxed on foreign income that is not brought into Malta. This makes the programme attractive for tax optimisation.