Malta Residence Programme

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.

The minimum tax payable is €15,000 yearly.

PROGRAMME HIGHLIGHTS

Investment Options and Application Fees
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.
Government Fees

The fees applicable are stated in the table below. The government fee is payable (and non-refundable) upon submission of your application.

Real Estate Investment

Applicants under the Residence Programme are required to either purchase a property as their residence or rent a property.