Why Malta?
15% flat tax on remitted foreign income: Malta's Global Residence Programme offers a predictable 15% tax rate on foreign income you bring into Malta. Income kept offshore remains untaxed. Minimum tax is only €15,000 per year.
No tax on foreign capital gains: Capital gains from foreign assets, stocks, crypto, or investments are not taxed in Malta, even if remitted.
Schengen access: Malta residency gives you visa-free travel throughout the 27-country Schengen Area.
Note for U.S. citizens: The U.S. taxes citizens on worldwide income regardless of residence. Malta's 15% flat tax on remitted foreign income benefits non-U.S. persons directly. Americans still get EU residency and banking access, but must still file U.S. returns.
Eligibility for non-EU/EEA/Swiss nationals: The Global Residence Programme is specifically designed for individuals from outside the European Union, European Economic Area, and Switzerland.
Property options: You can either purchase a property worth at least €275,000 (€220,000 in Gozo/South) or rent a property for at least €9,600 per year (€8,750 in Gozo/South).
EU banking and services: Open EU bank accounts, access EU financial services, and establish a fiscal home within the European Union.
Who Is This For
Non-EU/EEA/Swiss nationals seeking a tax-efficient residence base within the European Union.
High-net-worth individuals with foreign-source income who want to benefit from Malta's 15% flat tax on remitted income.
Entrepreneurs and investors with capital gains from foreign assets, stocks, or crypto that remain untaxed in Malta.
Families wanting EU residency without relocating full-time, maintaining Schengen travel freedom.
Individuals seeking a predictable tax regime with no tax on foreign capital gains and a clear 15% rate on remitted income.
Those looking to purchase or rent property in Malta as part of their residency strategy.
The Process
Step 1: Eligibility Assessment & Document Preparation
We evaluate your eligibility, guide you on property options (purchase €275,000+ or rent €9,600+ per year), and prepare the required documents: passport, birth/marriage certificates, police records, bank references, and proof of health insurance. Timeline: 2-3 weeks.
Step 2: Application Submission via Authorised Registered Mandatory
As your appointed Mandatory, we submit your application to Malta's International Tax Unit along with the €6,000 application fee (€5,500 for Gozo/South). This fee is NOT INCLUDED in our pricing. The review includes due diligence and a possible interview. Timeline: 3-4 months.
Step 3: Tax Residence Establishment & First-Year Compliance
Once approved, you establish tax residence in Malta, fulfill the property requirement, and begin filing annual tax returns. We handle your first-year tax return, ensuring the minimum €15,000 annual tax is accounted for.
After that:
Annual tax return filing each year
Minimum €15,000 tax liability per year (covers beneficiary and dependents)
Residence permit renewable annually as long as conditions are met
Requirements
Passport: Valid passport from a non-EU, non-EEA, non-Swiss country.
Property: Purchase a property worth at least €275,000 (€220,000 in Gozo/South) OR rent a property for at least €9,600 per year (€8,750 in Gozo/South).
Health Insurance: Sickness insurance covering all risks normally covered for Maltese nationals.
Financial self-sufficiency: Stable income to support yourself and dependents without Maltese social assistance.
Clean criminal record: Police certificate from country of residence.
No more than 183 days spent in any other jurisdiction per calendar year.
What's Included
Eligibility assessment and program selection: We determine if the Global Residence Programme is right for you.
Full application preparation and submission: Complete documentation, legalization, apostille, translation, and submission as your Authorised Registered Mandatory.
Property guidance: Assistance with meeting the property purchase or rental requirement.
Coordination with Maltese authorities: Liaison with the International Tax Unit and Residency Malta Agency.
Tax residency planning: Guidance on establishing Malta tax residence and structuring your income.
First-year tax return preparation: We prepare and file your first annual tax return.
Ongoing compliance support: Annual renewal assistance and ongoing residency maintenance.
Timeline
Milestone | Timeframe |
|---|---|
Initial consultation & planning | 1-2 weeks |
Document preparation & property arrangement | 2-3 weeks |
Application submission | Day 1 |
Due diligence & review | 3-4 months |
Approval & tax residence established | Shortly after approval |
First tax return filed | Following tax year |
Annual renewal | Each year |
Important Notes
Minimum annual tax: A €15,000 minimum tax liability applies each year, covering the beneficiary and all dependents. This is due regardless of actual remitted income.
15% flat tax on remitted foreign income: Foreign income brought into Malta is taxed at 15%. Income kept offshore is not taxed.
No tax on foreign capital gains: Capital gains from foreign assets are not taxed in Malta, even if remitted.
Property commitment: You must maintain a qualifying property (purchase or rental) throughout your participation in the program.
183-day rule: You cannot spend more than 183 days in any other jurisdiction in a calendar year.
EU/EEA/Swiss nationals ineligible: The Global Residence Programme is only for non-EU, non-EEA, non-Swiss nationals.
Looking for Malta Residency for EU Citizens?: For EU citizens looking to setup tax residency in Malta, see our Malta Residncy Program.