The Global Residence Programme (GRP) is Malta’s flagship residency-by-investment programme for nationals of countries outside the European Union, EEA, and Switzerland. That means Australians, Canadians, Americans, and citizens of most other English-speaking countries.
It delivers a 15% flat rate on all foreign income remitted to Malta. Foreign income kept abroad is not taxed. Foreign capital gains are never taxed, even if remitted. And the minimum annual tax — covering the main applicant and all dependants — is €15,000.
For the right person, it is an extraordinarily clean structure. Here is everything you need to know.
Who the GRP Is For
The GRP targets globally mobile individuals who want:
- A formal, structured tax status in Malta rather than relying on ordinary non-dom residence
- A predictable 15% rate rather than progressive rates of up to 35%
- A residence permit with legal right of residence in Malta and Schengen travel rights
- A documented, defensible position — a GRP certificate is a formal government document, useful when establishing non-residency in your departure country
It is particularly relevant for:
- British nationals (post-Brexit, treated as non-EU) who have left or are leaving the UK and want a low-tax EU base
- Australians taking an extended career break or pivoting to a remote career model
- Canadians seeking an EU base with a fraction of Canada’s tax burden
- Americans in specific circumstances (note: US citizens pay US tax on worldwide income regardless of where they live — GRP does not change this; see below)
The Tax Treatment in Detail
Foreign income remitted to Malta: 15% flat rate. Foreign income not remitted: 0%. Foreign capital gains (remitted or not): 0%. Always. Maltese-source income: taxed at normal progressive rates (0–35%). Minimum annual tax: €15,000, covering the main applicant and all dependants included in the application.
The minimum tax is a floor, not a flat fee. If 15% of your remitted income exceeds €15,000, you pay the higher amount. If your remitted income is low and 15% of it falls below €15,000, you pay €15,000 regardless.
Example: You remit €150,000 of foreign income to Malta in a tax year. 15% of €150,000 = €22,500. You pay €22,500, which exceeds the €15,000 minimum. The €22,500 covers the main applicant and all dependants.
Example 2: You remit €50,000. 15% = €7,500. The minimum applies: you pay €15,000.
The Property Requirement
You must hold qualifying property in Malta or Gozo. This can be:
Purchased:
- Minimum €275,000 in Malta (northern and central regions)
- Minimum €220,000 in southern Malta or Gozo
Rented:
- Minimum €9,600/year in Malta (northern and central)
- Minimum €8,750/year in southern Malta or Gozo
The property must be your primary residence in Malta — you must actually use it as your home during your time there. It cannot be a buy-to-let rental property you visit occasionally.
The 183-Day Rule
GRP holders may not spend more than 183 days in any single country other than Malta in a calendar year. This is not the same as saying you must spend 183 days in Malta.
In practice, many GRP holders split their year across multiple countries — spending time in Malta for several months, visiting family elsewhere, travelling for business — while ensuring no single other country exceeds the 183-day cap.
You do not have to live in Malta full-time. But Malta must be your primary base in the sense that no other country claims you as resident.
Employment and Business Activity
GRP holders may not engage in employment in Malta — other than with a company that is listed on the Malta Stock Exchange, or in certain professional capacities approved by the authorities.
GRP holders may hold directorships, including in their own Malta company, if properly structured. They may also receive dividends, investment income, and pension income.
Remote work for a non-Maltese employer is generally permissible under the GRP, though this is a nuanced area and specific advice is needed. If you are employed by a UK or Australian company and working remotely from Malta, the GRP likely works — but confirm with your adviser.
The Application Process
Applications are submitted through a licensed GRP agent — they cannot be filed directly. The process involves:
1. Due diligence — background checks on the main applicant and all dependants 1. Documentation — passport, source of funds, proof of qualifying property, health insurance (comprehensive international cover is required) 1. Submission to the Residency Malta Agency 1. Processing time: approximately 3–6 months 1. Annual declaration: each year, GRP holders must file an annual declaration confirming they remain eligible and that they have paid the minimum tax
Government fees: The GRP has a separate, lower cost structure than the MPRP. There is no large up-front government contribution — the main cost is the qualifying property and the minimum annual tax.
The American Exception
US citizens are taxed by the United States on their worldwide income regardless of where they live. The GRP’s 15% rate applies to Maltese tax — but the IRS still wants its share under the US-Malta tax treaty (which has been in flux; get specific US tax advice).
The GRP can still be useful for Americans in certain circumstances — establishing a documented foreign residence, accessing the Foreign Earned Income Exclusion, or positioning for renunciation planning — but it does not eliminate US tax liability in the way it eliminates UK, Irish, Australian, or Canadian tax obligations. If you are American, this is a conversation to have with a US-qualified international tax adviser before proceeding.
Book a consultation to discuss whether the GRP is the right programme for your situation.