A Malta residence route for non-EU/EEA/Swiss nationals— with Schengen access and family inclusion
Thinking about a European base with create climate, tax efficiency, visa-free mobility, and Mediterranean lifestyle? Malta’s Global Residence Programme (GRP) offers a compelling pathway for non-EU/EEA/Swiss nationals nationals seeking special tax status and legal residence in an EU and Schengen country — without the requirement to physically relocate.
Here’s a practical Q&A for private clients and advisors exploring GRP:
What is the Global Residence Programme (GRP)?
The GRP is a Maltese residence and tax programme aimed at non-EU/EEA/Swiss nationals. It grants residence rights in Malta and a special 15% flat tax rate on foreign income remitted to Malta, subject to a fixed minimum tax of €15,000 per year per family.
What are the key benefits of GRP?
- Schengen access: Visa-free travel in the Schengen area for 90 days in any 180-day period
- Unlimited stay in Malta (with no minimum physical presence required)
- Flexible lifestyle: You are not required to move to Malta
- Special tax status: 15% tax on remitted foreign income; no tax on capital gains even if remitted
- Family-friendly: Includes spouse/partner, children (under 25 if unmarried & dependent), parents, grandparents, siblings and even household staff
- Work permit option: Beneficiaries can apply for the right to work in Malta
- Property flexibility: Rent or purchase an eligible property – after Approval in principle
- Fast process: Approx. 6 months from the start to receipt of residence cards
What are the financial requirements?
- Minimum annual tax: €15,000 (covers the whole family)
- One-time non-refundable application fee: €6,000
– Reduced to €5,500 if buying or renting property in South Malta or Gozo - Qualifying property:
- Purchase: from €275,000 (or €220,000 in South Malta/Gozo)
- Rent: from €9,600/year (or €8,750/year in South Malta/Gozo)
Is it possible to rent out the purchased property or sublease in case of rental?
Property purchased or rented under the GRP Program cannot be let or sublet.
Who is eligible to apply?
- Main applicant must be non-EU/EEA/Swiss national
- Be 18 years or older
- Be in good standing (clean criminal record)
- Have regular income and health insurance
- Have a command of English or Maltese
- Not hold any other Maltese residence/tax programme
Who can be included in the application?
- Spouse or partner in a stable relationship
- Children under 25 (if unmarried and dependent)
- Dependent parents, grandparents, siblings
- Household staff (conditions apply)
Are there any physical presence or stay requirements?
No minimum stay in Malta is required — but the Main applicant must not spend more than 183 days per year in any other single country. This rule does not apply to other persons included in the application.
How is income taxed under GRP?
|
Income Type |
Tax Rate |
|
Foreign income remitted to Malta |
15% (min. €15,000/year) |
|
Foreign capital gains (even if remitted) |
0% |
|
Local income |
35% |
|
Local capital gains |
Depends on type |
What is the process and timeline?
A simplified timeline looks as follows:
- Pre-checks and onboarding by a Licensed Agent.
- Collection of documents
- File submission and due diligence
- Approval in Principle (Letter of Intent)
- Post-approval: purchase or rent a property, pay minimum tax
- Two visits to Malta: one for biometrics, one to collect residency cards
Total process time: Approx. 6 months
Can I work in Malta?
Yes, the GRP allows beneficiaries to have a work permit, subject to a separate process.
Does GRP lead to citizenship?
Only through naturalisation — which requires a significant number of years of physical residence in Malta. GRP itself does not lead to automatic citizenship.
Would you like to explore GRP further?
Whether you’re planning for mobility, tax optimisation, or a peaceful family base in Europe, GRP offers flexibility and long-term options — with or without relocation.
Feel welcome to reach out to us to find out more and for tailored guidance.
