Taxation | Global Residence Programme

The Global Residence Programme (GRP) is a programme designed to attract individuals who are not nationals of the EU, EEA or Switzerland and who are not long-term residents in Malta.

Individuals benefitting from this programme are not precluded from working in Malta, provided they satisfy the necessary conditions to obtain a work permit.

Successful applicants under the Global Residence Programme (GRP) benefit from a beneficial tax rate of 15% on all foreign income received in Malta, upon the satisfaction of a number of conditions.

The GRP rules outline the conditions necessary to benefit from this special tax status, being :

  • Must not be an EU national, a national of Iceland, Norway or Liechtenstein or a national of Switzerland.
  • Must not benefit from any of the following taxation programmes being : Residents Scheme Regulations, High Net Worth Individual Rules, Malta Retirement Programme Rules, Qualifying Employment in Innovation and Creativity Rules or Highly Qualified Persons Rules.
  • Must own or rent a property in Malta as follows :
South of Malta
Min. value of Purchased Property€275,000€250,000€220,000
Min. rental value per annum€9,600 €8,750€8,750
Tax Rate15%15%15%
Stay Requirement90 days90 days90 days
Application Fee€6,000€6,000€5,500
  • Must receive stable regular income that is sufficient to support himself/herself and his/her dependants without recourse to the social assistance system in Malta.
  • Must pay a minimum tax of €15,000 annually.
  • Must possess a valid travel document.
  • Must possess an EU wide health insurance cover for himself and his dependants.
  • Is a fit and proper person and must submit a recent police conduct certificate.
  • Must be fluent in Maltese or English.

All applications must be submitted by an Authorised Registered Mandatary and in fact, we are registered as an Authorised Registered Mandatary with the Inland Revenue in Malta, and we can tehefore assist you in your application process.

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