To support the development of Malta as an international financial and business centre, the Government of Malta offers tax residency programmes system designed to promote international investment in Malta, support actively the development of financial services in Malta, and to provide certainty and clarity on international tax issues through a system of advance revenue rulings. The Office of the Commissioner for Revenue administers the Malta tax residency programmes. About Malta Malta is an archipelago consisting of three islands; Malta, Gozo and Comino; and is strategically located at the centre of the Mediterranean. The capital city, Valletta, is located on the larger island. Their strategic location has made the islands a historical hub for trade between Europe, the Middle East, and North Africa. Malta has a Mediterranean climate with mild winters and hot summers. It is a popular tourist destination with its warm climate, numerous recreational areas, and architectural and historical monuments, including three UNESCO World Heritage Sites and seven megalithic temples which are some of the oldest free-standing structures in the world. Malta is a full member of the EU and the Commonwealth, boasting of a stable and thriving economy, a sound political climate, and offers a robust financial services regulatory framework, state-of-the-art healthcare services, and high-level education. It is the destination of choice for entrepreneurs and investors.