- Grants special tax status to qualifying non-EU, non-EEA, and non-Swiss individuals.
- Provides the right to reside freely in Malta.
- Offers a stable, attractive tax regime for global residents.
- Requires meeting property and personal eligibility criteria, ensuring program credibility.
- Allows residence in a safe, EU-based island country with high living standards.
15% Flat Tax on Foreign Income
15% flat tax on foreign-sourced income remitted to Malta (subject to a minimum annual tax of €15,000)
Eligibility for Double Tax Relief
Double tax relief may be claimed on foreign income remitted to Malta
No Tax on Foreign Capital Gains
No tax on capital gains arising outside Malta
35% Tax on Maltese-Sourced Income
35% tax on income arising in Malta
Not be an EU, EEA or Swiss national.
Have stable and regular financial resources sufficient to support themselves and dependents without recourse to Malta’s social assistance system.
Hold valid travel document.
Hold sickness insurance covering the applicant and dependents.
Be a fit and proper person.
Be able to communicate adequately in English and/or Maltese.
Not reside in any other jurisdiction for more than 183 days in a calendar year.
To qualify, the applicant must own or rent qualifying property in Malta that is occupied as their principal place of residence worldwide:
1. Minimum value of €275,000.
2. Minimum value of €220,000 if located in South of Malta or Gozo.
1. Minimum annual rent of €9,600.
2. Minimum annual rent of €8,750 if located in South of Malta or Gozo.
Note: Property must not be sublet and must only be used by the applicant and their dependents.
"*" indicates required fields