Residency & VISA

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RGN Malta can assist people wishing to relocate or retire in Malta using the appropriate Malta programme, whether this involves the attainment of citizenship or through one of the current available residency programmes.

The Global Residence Programme (GRP)

The Global Residence Programme (GRP) is designed for third-country nationals who are not long-term resident.

An individual who has been granted this special tax status will be subject to tax at the flat rate of 15% on any income that is received in Malta from foreign sources by him or his dependents.

Application is made through RGN Malta as Authorized Registered Mandatory (ARM).

A non-refundable application fee of €6,000 (or €5,500 if property purchased or rented is in Gozo or in the South of Malta) is payable to the Inland Revenue Department.

The applicant is a third-country national and not a long-term resident, Maltese, EEA or Swiss national; applicant with dual citizenship is not eligible for this scheme; beneficiary under any other Malta special tax programme is not eligible for this scheme.

No minimum stay required in Malta; applicant cannot reside in any other jurisdiction for more than 183 days in a calendar year.

Applicant is in receipt of stable and regular income which is sufficient to maintain himself and his dependents without recourse to the social assistance system in Malta.

Applicant is in possession of a valid travel document, as well as medical insurance which covers himself and his dependents.

Applicant must purchase immovable property for at least €275,000 (or €220,000 if in Gozo or in the South of Malta), or rent property for at least €9,600 per annum (€8,750 if in Gozo or in the South of Malta).  Only dependents can live in the property and the property cannot be let or sub-let.

Applicant must adequately communicate in one of the official languages of Malta, either Maltese or English.

Applicant must be a fit and proper person; apostilled police conduct certificate and sworn affidavit before a Maltese Commissioner for Oaths are both required.

Beneficiary of these special tax rates will need to pay a minimum tax of €15,000 annually. This also covers the income of the dependents.

Foreign-sourced income which is remitted to Malta will be taxed at a flat rate of 15%.  Capital gains and income generated in Malta will be subject to tax at the rate of 35%.  No tax charged on foreign income not remitted in Malta and foreign capital gains.

Beneficiary is required to affect regular payments through the provisional tax system, to file an annual income tax return, to make an annual declaration that he has not resided in a jurisdiction other than Malta for a period exceeding 183 days.

The Residence Programme (TRP)

The Residence Programme (TRP) is designed for EU, EEA or Swiss national who are not permanent residents of Malta.

An individual who has been granted this special tax status will be subject to tax at the flat rate of 15% on any income that is received in Malta from foreign sources by him or his dependents.

Application is made through RGN Malta as Authorized Registered Mandatory (ARM).

A non-refundable application fee of €6,000 (or €5,500 if property purchased or rented is in Gozo or in the South of Malta) is payable to the Inland Revenue Department.

The applicant is an EU, EEA or Swiss national but not a permanent resident in Malta or Maltese national; beneficiary under any other Malta special tax programme is not eligible for this scheme.

No minimum stay required in Malta; applicant cannot reside in any other jurisdiction for more than 183 days in a calendar year.

Applicant is in receipt of stable and regular income which is sufficient to maintain himself and his dependents without recourse to the social assistance system in Malta.

Applicant is in possession of a valid travel document, as well as medical insurance which covers himself and his dependents.

Applicant must purchase immovable property for at least €275,000 (or €220,000 if in Gozo or in the South of Malta), or rent property for at least €9,600 per annum (€8,750 if in Gozo or in the South of Malta).  Only dependents can live in the property and the property cannot be let or sub-let.

Applicant must adequately communicate in one of the official languages of Malta, either Maltese or English.

Applicant must be a fit and proper person; apostilled police conduct certificate and sworn affidavit before a Maltese Commissioner for Oaths are both required.

Beneficiary of these special tax rates will need to pay a minimum tax of €15,000 annually. This also covers the income of the dependents.

Foreign-sourced income which is remitted to Malta will be taxed at a flat rate of 15%.  Capital gains and income generated in Malta will be subject to tax at the rate of 35%.  No tax charged on foreign income not remitted in Malta and foreign capital gains.

Beneficiary is required to affect regular payments through the provisional tax system, to file an annual income tax return, to make an annual declaration that he has not resided in a jurisdiction other than Malta for a period exceeding 183 days.

The Malta Retirement programme (MRP)

The Malta Retirement Programme (MRP) is designed for EU, EEA or Swiss nationals in receipt of a pension as their regular source of income.

An individual who has been granted this special tax status will be subject to tax at the flat rate of 15% on any income that is received in Malta from foreign sources by him or his dependents.

Application is made through RGN Malta as Authorized Registered Mandatory (ARM).

A non-refundable application fee of €2,500 is payable to the Inland Revenue Department.

The applicant is an EU, EEA or Swiss national; beneficiary under any other Malta special tax programme is not eligible for this scheme. He must not be domiciled in Malta and does not intend to establish domicile in Malta in the next five years.

A minimum stay of 90 days a year averaged over any five year period is required in Malta; applicant cannot reside in any other jurisdiction for more than 183 days in a calendar year.

Applicant is in receipt of stable and regular income which is sufficient to maintain himself and his dependents without recourse to the social assistance system in Malta.

Applicant is in possession of a valid travel document, as well as medical insurance which covers himself and his dependents.

Applicant must purchase immovable property for at least €275,000 (or €220,000 if in Gozo or in the South of Malta), or rent property for at least €9,600 per annum (€8,750 if in Gozo or in the South of Malta).  Only dependents can live in the property and the property cannot be let or sub-let.

Applicant must adequately communicate in one of the official languages of Malta, either Maltese or English.

Applicant must be a fit and proper person; apostilled police conduct certificate and sworn affidavit before a Maltese Commissioner for Oaths are both required.

Beneficiary of these special tax rates will need to pay a minimum tax of €7,500 annually, and €500 for every dependent or special carer.

Foreign-sourced income which is remitted to Malta will be taxed at a flat rate of 15%.  Capital gains and income generated in Malta will be subject to tax at the rate of 35%.  No tax charged on foreign income not remitted in Malta and foreign capital gains.

Beneficiary is required to affect regular payments through the provisional tax system, to file an annual income tax return, to make an annual declaration that he has not resided in a jurisdiction other than Malta for a period exceeding 183 days.

The Malta Residence & Visa Programme (MRVP)

The Malta Residence & Visa Programme (MRVP) is designed for third-country nationals.

An individual who has been granted the residence certificate will benefit together with his dependents the right to reside, settle or stay in Malta indefinitely plus the ability to freely move around the countries in the Schengen area.

Application is made through RGN Malta as Accredited Agents with Identity Malta.

A non-refundable application fee of €5,500 is payable to the Identity Malta.  An additional €5,000 is payable per dependent (excluding children of main applicant and/or the spouse).  Once residence certificate is approved a contribution fee amounting to €24,500 plus €5,500 per additional adult applicant is payable.

The applicant is a third-country national. A beneficiary of the Global Residence Programme (GRP) shall be allowed to apply for the MRVP, subject to satisfying all the additional eligibility requirements of these regulations.

Applicant must be over 18 years of age.

Applicant must have an annual income of not less that c arising outside Malta, or has in possession a capital of not less than €500,000.  An affidavit has to be provided in this respect.

Applicant has stable and regular resources sufficient to maintain himself and his dependents.

Applicant is in possession of a valid travel document, as well as medical insurance which covers himself and his dependents without recourse to the social assistance system in Malta.

Applicant must purchase immovable property for at least €320,000 (or €275,000 if in Gozo or in the South of Malta), or rent property for at least €12,000 per annum (€10,000 if in Gozo or in the South of Malta).  Only dependents can live in the property and the property cannot be let or sub-let.

It is not obligatory to be able to communicate in one of the official languages of Malta, either Maltese or English.

Applicant must be a fit and proper person; a police conduct certificate issued by the competent authorities in the country of origin and any country the applicant has resided for longer than 6 months in the past 10 years is/are required.

Taxation in Malta depends on whether the individual is a resident for Malta’s income tax purposes.  If a resident, the beneficiary will be subject to tax on income and capital gains arising in Malta and foreign income remitted in Malta.  If not a resident, the beneficiary will only be taxed on income and capital gains arising in Malta applying the non-residents’ tax rates.

Beneficiary is required to file of an annual income tax return.