Malta does not have one residency programme. It has several — each designed for a different type of person, with different costs, different tax rates, and different obligations.
The confusion between them is one of the most common mistakes we see from prospective clients. Someone reads about the 15% flat tax, assumes it applies to them automatically, and arrives in Malta without the right programme in place. The 15% rate is only available under specific structured programmes. Standard residence does not give you access to it.
Here is what exists, who it is for, and what it costs.
The Global Residence Programme (GRP) — For Non-EU Nationals
The GRP is designed for nationals of countries outside the EU, EEA, and Switzerland. That means Australians, Canadians, Americans, and anyone else without an EU passport.
Tax treatment: 15% flat rate on foreign income remitted to Malta. Foreign income kept abroad: not taxed. Foreign capital gains: never taxed, even if remitted.
Minimum annual tax: €15,000 (covering the main applicant and all dependants).
Property requirement (2025):
- Purchase: minimum €275,000 (northern/central Malta) or €220,000 (southern Malta/Gozo)
- Rent: minimum €9,600/year (€8,750 in southern Malta/Gozo)
Key condition: You may not spend more than 183 days in any single other country during the year.
Who it is for: Non-EU nationals who want a structured, predictable tax position in Malta with a relatively low cost of entry.
The Residence Programme (TRP) — For EU/EEA/Swiss Nationals
The TRP is the EU-citizen equivalent of the GRP. British nationals — post-Brexit — are treated as non-EU nationals and must use the GRP, not the TRP. Irish nationals with EU citizenship use the TRP.
Tax treatment: Identical to the GRP — 15% on remitted foreign income, €15,000 minimum annual tax.
Property requirements: Similar to the GRP.
Who it is for: EU/EEA/Swiss nationals (excluding Maltese) who want the structured 15% rate.
The Malta Permanent Residence Programme (MPRP) — For Non-EU Nationals Wanting Permanence
The MPRP is an investment-based permanent residency programme for non-EU/EEA/Swiss nationals. It does not confer a specific tax rate — your tax position depends on whether you also hold a GRP or simply establish standard non-dom residence. But it gives you the right to live in Malta indefinitely, with no minimum stay requirement.
Costs (post January 2025 update):
- Administration fee: €60,000 (main applicant)
- Government contribution: €37,000 (unified, regardless of rent or purchase)
- Property: purchase minimum €375,000 or rent minimum €14,000/year
- Dependent fee: €10,000 per dependent
- NGO donation: €2,000
- Assets required: minimum €500,000 (with €150,000 in financial assets) or €650,000 (with €75,000 in financial assets)
What you get: Permanent residence card, Schengen travel (90/180 days outside Malta), right to reside indefinitely, no annual renewal of status.
Who it is for: Non-EU nationals — particularly Australians, Canadians, and Americans — who want a permanent EU base without the annual renewal requirements of the GRP, and who have the capital to qualify.
Full MPRP breakdown with 2025 changes here.
The Malta Retirement Programme (MRP) — For Pensioners
The MRP is designed for retirees receiving pension income, available to both EU and non-EU nationals.
Tax treatment: 15% flat rate on foreign pension income remitted to Malta. Minimum annual tax: €7,500 (main applicant) plus €500 per dependent.
Key condition: Pension income must represent at least 75% of your total chargeable income in Malta. Employment is generally prohibited (non-executive directorships are permitted).
Who it is for: Retirees living primarily off pension income who want a predictable, low-tax base in a warm, English-speaking EU country. Particularly relevant for British retirees who have lived in sunnier countries and are reassessing post-Brexit.
The Nomad Residence Permit — For Remote Workers
Consolidated and regularised in 2024–2025, the Nomad Permit is for individuals employed by or providing services to companies outside Malta, working remotely.
Tax rate: 10% on income earned from non-Maltese sources.
Eligibility: You must demonstrate a minimum monthly income (currently set at approximately €2,700/month) and that your employer or clients are based outside Malta.
Who it is for: Remote workers — common among younger British, Irish, Australian, and Scandinavian professionals — who want an EU base with a simple, low tax rate and no requirement to engage with the more complex residency programmes.
Full Digital Nomad Visa guide here.
Which Programme Is Right for You?
| Profile | Programme |
|---|---|
| Non-EU national, wants structured 15% tax | GRP |
| EU national, wants structured 15% tax | TRP |
| Non-EU national, wants permanent status, has €500k+ assets | MPRP + GRP |
| Retiree, pension-driven income | MRP |
| Remote worker, employed abroad | Nomad Permit |
| Standard non-dom residence, flexible | No programme — ordinary residence |
The right answer depends on your passport, your income profile, your capital position, and your long-term intentions. Getting it wrong — choosing the wrong programme, or not choosing one when you should — has real tax consequences.
[Book a consultation](/consultation) to get the right structure for your situation.
