Residency & Tax Status in Malta

EU and EEA nationals have the opportunity to obtain residency in Malta through an easy process and benefit from Malta’s tax jurisdiction. The Malta Ordinary Residence Scheme offers residency in a safe country while both income and capital gains not revived in Malta are non-taxable. Those not domiciled in Malta are taxable on a remittance basis.

Similar to the residence programme, the Malta Global Residence Programme (GRP) provides the same framework for non-EU nationals. They can enjoy residence status after successful application together with a 15% income tax rate.
The same requirements apply to this programme in terms of property and also extends to household staff providing a service in the qualifying property.

With the Maltese economy having experienced one of the highest growths in the EU, the Malta Highly Qualified Persons Rules (HQP Rules) aim at attractive highly professionals to compliment the workforce with sought after skills.

The Malta Individual Investor Programme was designed to grant wealthy individuals and their families to enjoy the freedom of a European passport. The aim is to attract individuals of good standing who can contribute to the growth of the Maltese economy.

The Malta Retirement Programme rules provides a specifically designed programme for EU, EEA and Swiss national pensioners to relocate to Malta and enjoy special tax status. Applicants are subject to several criteria and upon successful application have a number of tax benefits available to them.

The United Nations Pensions Programme is another incentive to attract expatriates and provide beneficial tax conditions and residency status in Malta. It provides an alternative residence base in the sunny Mediterranean and together with Malta being part of the EU and Schengen Area and with it’s tax benefits, it’s a great place to relocate to for holders of the United Nations Pensions Programme.