Malta Global Residence Programme 2026

The Malta Global Residence Programme is structured to provide lawful residence in Malta together with a defined tax treatment, without imposing settlement-style obligations. Its design reflects a deliberate separation between immigration status, tax basis, and rate mechanics, each governed by distinct legal principles.

In practice, the programme is characterised by the following core features:

• lawful residence in Malta supported by residence documentation issued under the Malta Global Residence Programme;
• access to the Schengen Area for short-term travel, as Malta is a fully implementing Schengen Member State;
• application of Malta’s remittance basis of taxation, as provided under the Income Tax Act (Cap. 123), applicable to individuals who are resident but not domiciled in Malta;
• entitlement to a regulated special tax status under the Malta Global Residence Programme, applying a flat rate of tax of 15% on foreign-source income remitted to Malta, subject to the statutory minimum annual tax;
• exemption from Maltese tax on foreign capital gains, whether remitted to Malta or not, in line with Malta’s remittance basis of taxation;
• flexibility of physical presence in Malta, with no statutory minimum stay requirement, subject to the condition that the individual is not tax resident in another jurisdiction, including by not spending 183 days or more in any other single country during a calendar year.

Taken together, these features allow the Malta Global Residence Programme to function as a measured residence and tax framework, offering legal certainty and predictability while preserving international mobility and avoiding automatic worldwide tax exposure.

Within Malta’s residence and immigration framework, the Malta Global Residence Programme occupies a distinct position.

It is not a permanent residence programme and does not lead to Maltese citizenship. Nor is it a short-term mobility permit. Instead, it provides a medium- to long-term residence status anchored to Malta, coupled with a specific tax treatment governed by statute and administrative practice.

For many clients, the Malta Global Residence Programme functions as:

• a primary residence base for Malta-centric activities; or
• a strategic residence option alongside other international ties.

Individuals approved under the Malta Global Residence Programme are granted the right to reside lawfully in Malta and are issued with residence documentation facilitating visa-free travel within the Schengen Area.

Dependants may be included, subject to meeting programme requirements. There is no statutory minimum physical presence requirement in Malta, but beneficiaries are expected to maintain genuine residential links consistent with the nature of the programme.

Taxation under the Malta Global Residence Programme reflects the long-standing treatment of individuals who are resident but not domiciled in Malta under the Income Tax Act (Cap. 123).

In practice:

• foreign income remitted to Malta is taxed at a flat rate of 15%;
• foreign income not remitted to Malta is not subject to Maltese tax;
• foreign capital gains are outside the scope of Maltese tax, whether remitted or not;
• Maltese-source income remains taxable at ordinary progressive tax rates;
• a minimum annual tax of €15,000 per household applies.

This framework enables predictable remittance-based tax planning, provided it is structured correctly before Maltese residence and special tax status are established.

The Malta Global Residence Programme is open exclusively to non-EU, non-EEA, and non-Swiss nationals who can demonstrate financial self-sufficiency and compliance with Maltese regulatory standards.

Applicants must:

• demonstrate stable and sufficient financial resources;
• hold comprehensive EU-wide health insurance;
• acquire or lease qualifying residential property in Malta or Gozo;
• remain non-domiciled in Malta;
• not be tax resident in another jurisdiction, including by not spending 183 days or more in any other single country during a calendar year;
• apply and remain represented through an Authorised Registered Mandatary (ARM).

Qualifying property thresholds (2026)

Applicants must either:

• purchase property valued at €275,000 in Malta or €220,000 in Gozo or southern Malta; or
• lease residential property with an annual rent of €9,600 in Malta or €8,750 in Gozo or southern Malta.

Applications under the Malta Global Residence Programme must be submitted through an Authorised Registered Mandatary (ARM) licensed by the Maltese Commissioner for Revenue.

CC Advisors Ltd, fully owned by Chetcuti Cauchi, is duly authorised to act as an ARM (Licence No. ARM00103) and is listed on the official register maintained by the Commissioner for Revenue.

The application process typically involves:

1. a preliminary suitability and tax exposure review;
2. preparation and verification of supporting documentation;
3. submission of the application to the Commissioner for Revenue;
4. regulatory review and approval;
5. issuance of residence documentation.

Representation by an ARM is required both at application stage and throughout the holding of the special tax status, including for annual declarations and tax compliance functions.

Our Malta tax and immigration lawyers advise on the Malta Global Residence Programme as part of an integrated Maltese residence and private client practice.

We assist clients by:

• advising on the legal distinction between GRP special tax status and Maltese tax residence;
• planning physical presence and international ties to avoid unintended tax residence elsewhere;
• handling applications and ongoing compliance through licensed ARM representation;
• advising on remittance-based taxation and annual compliance obligations.

Our role is to ensure that participation in the Malta Global Residence Programme is legally sound, sustainable, and aligned with the client’s broader circumstances, both in Malta and internationally.