Malta’s Global Residence Programme (GRP): a tax‑efficient residence framework within the EU

Malta offers a structured pathway to residence through The Global Residence Programme (GRP), tailored for non-EU nationals seeking to establish residence in a European Union Member State within an efficient tax framework.

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Key features:

The programme offers a number of advantages for eligible applicants:

• ‍Validity and renewability: renewable residence permit linked to special tax status.‍
• Favourable tax regime: 15% flat tax on foreign income remitted to Malta.‍
• No minimum stay requirement: residence can be maintained without physical presence obligations.‍
• Schengen access: short‑term travel within the Schengen Area (up to 90 days within any 180‑day period).‍
• Family inclusion: dependants may be included under a single application.‍
• Flexibility: ability to maintain business and professional activities abroad.

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Eligibility criteria:

The programme is open to:

• Non‑EU, non‑EEA, and non‑Swiss nationals.
• Individuals who are financially self‑sufficient.

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Applicants who can show:

• Stable income or sufficient financial resources.
• Valid health insurance covering Malta and the EU.
• A clean criminal record and successful due diligence outcome.

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Property requirements:

Applicants must hold a qualifying property under one of the following options:

• Purchase: from €275,000 (or €220,000 in the south of Malta/Gozo).
• Rental: from €9,600 per year (or €8,750 in the south of Malta/Gozo).

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Tax treatment:

The GRP operates on a remittance‑based taxation system:

• 15% flat tax on foreign income remitted to Malta.

• Minimum annual tax of €15,000 per family.

• Income arising in Malta is taxed at the standard rate of 35%.

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Conclusion:

With its 15% remittance‑based tax regime, flexible residence conditions, and structured compliance framework, the GRP remains a competitive option for non‑EU nationals seeking to establish a tax‑efficient presence within the European Union.

Should you wish to explore The Malta’s Global Residence Programme further, our team would be pleased to assist you in starting your application and guiding you through the process.