The Residence Programme is a programme designed to attract individuals who are nationals of the EU, EEA or Switzerland and who are not permanent residents of Malta. An applicant who has been granted special tax status in accordance with The Residency Programme will be subject to:
- a flat tax rate of 15% on any income that is received in Malta from foreign sources. Applicants are entitled to a double taxation relief on income arising outside Malta;
- a 35% tax on any income generated in Malta as well as capital gains arising in Malta;
- no income tax on income derived outside Malta and which is not received in Malta;
- no income tax on capital gains proceeds outside Malta and which are received in Malta.
PROGRAMME HIGHLIGHTS
The Residence Programme allows you and your family to easily receive a residence permit in Malta by investing in real estate.
As an applicant for the Residence Programme, you must be at least 18 years of age, of good character, without a criminal record, in good health and enough funds to make the required investment.
All fees quoted are in Euro.
The fees applicable are stated in the table below. The government fee is payable (and non-refundable) upon submission of your application.
| Contribution Amount | NIL |
| Government Fees | €6000 for the main applicant and dependants if the qualifying property is in the north of Malta; €5500 for the main applicant and dependants if the qualifying property is in the south of Malta |
Applicants under the Residence Programme are required to either purchase a property as their residence or rent a property.
| Real Estate – Purchase | Purchase a property for a minimum value of €275,000 in the North; or Purchase a property for a minimum value of €220,000 in the South; or Purchase a property for a minimum value of €220,000 in Gozo |
| Real Estate – Rent | Rent a property for a minimum value of €9,600 yearly in the North; or Rent a property for a minimum value of €8,750 yearly in the South; or Rent a property for a minimum value of €8,750 yearly in Gozo |