Malta Global Residence Programme vs Malta Permanent Residence

Partner, Immigration & Global Mobility

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Comparing Malta’s two principal residence pathways for non-EU nationals

Malta offers more than one residence pathway for non-EU, non-EEA nationals, each designed to meet different objectives. The Malta Permanent Residence Programme (MPRP) and the Malta Global Residence Programme (GRP) are Malta’s two principal residence routes, but they serve fundamentally different purposes.

This publication compares the legal nature, immigration rights, tax consequences, financial thresholds, and compliance obligations associated with each programme. It explains when permanent residence under the MPRP may be appropriate, when special tax status under the GRP is more suitable, and why the two programmes should not be treated as interchangeable.

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The main residence programmes available for non-EU/EEA nationals in Malta are the Global Residence Programme (GRP) and the Malta Permanent Residence Programme (MPRP). The GRP is mainly a programme granting a special tax status which allows its beneficiary the right to apply for a residence card in Malta. The MPRP on the other hand is a permanent residence programme which provides the ability for affluent persons to apply for Maltese permanent residency on the basis of a contribution and an investment in property.

Residence status obtained under the MPRP is valid for life, if all the programme obligations are adhered to, whilst the residence states obtained under the GRP is renewed annually subject to paying a minimum annual tax of €15,000. The MPRP does not give any special tax status and there is no requirement to pay a minimum annual tax in Malta.

Malta Permanent Residence Programme

The Malta Permanent Residence Programme (MPRP) launched in March 2021, by means of Legal Notice 121 of 2021 as amended by Legal Notice 310 of 2024 and Legal Notice 146 of 2025, is a permanent residence by investment programme for non-EU/EEA nationals granting a PR status within a period of 6-12 months from the date of submission of an application.

Once approved, holders of PR status obtain the right to settle, stay and reside permanently in Malta and the right to travel within the Schengen Area without a visa for 90 days out of 180 days.

Under this programme, applicants are required to provide evidence that they hold at least €500,000 in capital, out of which €150,000 should be in the form of financial assets. The Main Applicant may also show that he is in possession of not less than €650,000 in assets, out of which, a minimum of €75,000 shall be in the form of financial assets.

There are three main requirements to apply under this programme:

1. Property Purchase or Rental

Applicants are required to make an investment in property of at least €375,000 or enter a property rental contract for at least €14,000 annually. These are to be held for a minimum of five years, after which a residential address is required.

2. Contribution to the Government of Malta

The main applicant is also required to pay a contribution to the Maltese Government of €110,000 when opting to rent a property or €80,000 when opting to purchase a property. An additional €10,000 application fee is to be paid for the spouse and pear each child, parent/grandparent, of the main applicant or the spouse, included in the application.

3. Philanthropic Contribution

The main applicant is also required to donate at least €2,000 to a local registered philanthropic, cultural sport, scientific, animal welfare or artistic NGO registered with the Commissioner for Voluntary Organisations or as otherwise approved by the Residency Malta Agency.

Malta Global Residence Programme (GRP)

The Malta Global Residence Programme (GRP) launched by means of Legal Notice 167 of 2013 as amended throughout the years, is a tax residence programme conferring a special tax status. The special tax status gives the applicant the benefit of having one’s foreign sourced remitted income taxed at a flat rate of 15%. Once the special tax status is issued, the applicant can apply for a Maltese residence card granting the right to reside in Malta, and to travel within the Schengen Area without a visa.

There are three main requirements to apply under this programme:

1. Pay a one-time government application fee of €6,000

A non-refundable administrative fee needs to be paid in respect of any application for special tax status in terms of the Global Residence Programme. The administrative fee is that of six thousand euro (€6,000) except where the qualifying owned property is situated in the south of Malta, in which case the administrative fee is that of five thousand five hundred euro (€5,500).

2. Property Purchase or Rental

Applicants are required to make an investment in property of at least €275,000 (Malta) or €220,000 (Gozo / South of Malta) or enter a property rental contract for at least €9,600 (Malta) or €8,750 (Gozo / South of Malta) annually. These are to be held for as long as the applicants wants the residence status in Malta.

3. Minimum Annual tax

Beneficiaries of the special tax status granted in terms of the Global Residence Programme are required to pay a minimum tax of fifteen thousand euro (€15,000) annually.

The main difference between the GRP and MPRP programmes is therefore that the GRP does not offer permanent residence rights but a special tax status leading to residency whilst the MPRP offers permanent residence in Malta.

MPRP vs GRP: A Comparison

.	Global Residence Programme (GRP)	Malta Permanent Residence Programme (MPRP)
Minimum Tax	€15,000 per annum	Zero
Tax Rate	Special Tax Status (STS) 15% Foreign Remitted Income or 35% Local Source Income	0% - 35%
Property Purchase	Central/North €275,000 OR South/Gozo €220,000	€375,000
Property Rental	Central/North €9,600 OR South/Gozo €8,750	€14,000
Minimum Stay in MT*	No min. stay	No min. stay
Official Application Fee	€6,000	€60,000
Government Contributions	zero	€37,000
Philanthropic Donation	Zero	€2,000
Dependants	Spouse, Children up to 25 years, brothers, sisters and parents (If financially dependent)	Spouse, unmarried dependant children up to 28 years of age and dependant Parents & Grandparents
Residency card validity	1 or 2 years	5 years
Application Process	1. STS: 4-8 months - 2. Residency card: 4-8 weeks	6-8 months
Route to tax residency	Yes	Yes

*The request to attain a tax residence certificate may be claimed based on either physical stay in Malta of at least 183 days in one year, or alternatively adecent presence in Malta coupled with substantial evidence showing an intention to reside here, in spite of professional and/ or personal circumstances resulting in temporary absences from Malta, which do not allow you to spend the full 183 days in Malta.

Copyright © 2025 Chetcuti Cauchi. This document is for informational purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking any action based on the contents of this document. Chetcuti Cauchi disclaims any liability for actions taken based on the information provided. Reproduction of reasonable portions of the content is permitted for non-commercial purposes, provided proper attribution is given and the content is not altered or presented in a false light.

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Comparing Malta’s two principal residence pathways for non-EU nationals

Key Legal Points

The Malta Permanent Residence Programme (MPRP) confers permanent residence status under Maltese immigration law, not special tax status.
The Malta Global Residence Programme (GRP) confers a regulated special tax status, not permanent residence.
Permanent residence under the MPRP is generally valid for life, subject to compliance with programme conditions.
Special tax status under the GRP is renewed annually and is conditional on continued compliance, including payment of a minimum annual tax.
The choice between MPRP and GRP should be driven by long-term residence objectives and tax planning considerations, not by headline costs alone.

Overview of Malta’s residence framework for non-EU nationals

Malta’s residence programmes are deliberately structured to address different categories of internationally mobile individuals. Some programmes are designed to provide long-term security of residence, while others are designed to support tax-efficient residence without full relocation.

In this context:

the MPRP is a settlement-oriented programme, anchored in permanent residence rights;
the GRP is a tax-driven residence framework, built around Malta’s remittance basis of taxation.

Understanding this distinction is essential before assessing eligibility or costs.

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The Malta Permanent Residence Programme (MPRP)

Legal nature and immigration status

The Malta Permanent Residence Programme was introduced by Legal Notice 121 of 2021, as subsequently amended, and provides a route to permanent residence status in Malta for eligible non-EU nationals.

Successful applicants and their dependants are granted:

the right to reside permanently in Malta;
the right to travel within the Schengen Area for up to 90 days in any 180-day period.

Permanent residence status is not time-limited and remains valid for life, provided programme conditions continue to be satisfied.

Financial and eligibility requirements

Applicants must demonstrate:

capital of at least €500,000, of which €150,000 must be financial assets; or
alternatively, assets of at least €650,000, with €75,000 in financial assets.

In addition, applicants must meet the following core requirements:

Property investment or rental

purchase of property valued at €375,000 or more; or
rental of property for at least €14,000 per year;
property must be retained for a minimum of five years.

Government contribution

€110,000 where renting; or
€80,000 where purchasing;
additional €10,000 per dependent.

Philanthropic donation

minimum donation of €2,000 to an approved Maltese NGO.

Tax treatment under the MPRP

The MPRP does not confer any special tax status. Taxation depends on whether the individual becomes tax resident in Malta under general Maltese tax rules and on their domicile position.

The Malta Global Residence Programme (GRP)

Legal nature and residence status

The Malta Global Residence Programme, introduced by Legal Notice 167 of 2013 (as amended), is a special tax status programme. It does not grant permanent residence, but it does allow eligible individuals to apply for a Maltese residence card once special tax status is approved.

Residence under the GRP is:

renewed annually;
conditional on continued compliance with programme rules.

Tax treatment under the GRP

The defining feature of the GRP is its special tax status, which applies Malta’s remittance basis of taxation with a modified rate structure.

In practice:

foreign-source income remitted to Malta is taxed at a flat 15%;
foreign income not remitted is not taxed in Malta;
foreign capital gains are outside the scope of Maltese tax;
a minimum annual tax of €15,000 applies.

The GRP does not automatically determine Maltese tax residence, which must be assessed separately based on facts and circumstances.

Eligibility and financial requirements

Applicants must:

pay a one-time administrative fee of €6,000 (or €5,500 for qualifying property in southern Malta);
purchase property valued at €275,000 (Malta) or €220,000 (Gozo / south Malta), or
rent property for at least €9,600 (Malta) or €8,750 (Gozo / south Malta);
pay a minimum annual tax of €15,000;
remain represented by an Authorised Registered Mandatary (ARM) throughout.

MPRP vs GRP: A Comparison

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.	Global Residence Programme (GRP)	Malta Permanent Residence Programme (MPRP)
Minimum Tax	€15,000 per annum	Zero
Tax Rate	Special Tax Status (STS) 15% Foreign Remitted Income or 35% Local Source Income	0% - 35%
Property Purchase	Central/North €275,000 OR South/Gozo €220,000	€375,000
Property Rental	Central/North €9,600 OR South/Gozo €8,750	€14,000
Minimum Stay in MT*	No min. stay	No min. stay
Official Application Fee	€6,000	€60,000
Government Contributions	Zero	€37,000
Philanthropic Donation	Zero	€2,000
Dependants	Spouse, Children up to 25 years, brothers, sisters and parents (If financially dependent)	Spouse, unmarried dependant children up to 28 years of age and dependant Parents & Grandparents
Residency card validity	1 or 2 years	5 years
Application Process	1. STS: 4-8 months - 2. Residency card: 4-8 weeks	6-8 months
Route to tax residency	Yes	Yes

* A Maltese tax residence certificate may be issued where an individual is physically present in Malta for at least 183 days in a calendar year, or alternatively where the individual can demonstrate a genuine and substantial presence in Malta, supported by objective evidence of an intention to reside in Malta, notwithstanding temporary absences arising from professional or personal circumstances.

MPRP vs GRP – which programme is right for you?

The fundamental distinction

The core difference between the two programmes is this:

the MPRP offers permanent residence without special tax treatment;
the GRP offers special tax status with residence rights that are conditional and renewable.

In simple terms:

choose the MPRP if your priority is permanent settlement security;
consider the GRP if your priority is tax efficiency and flexibility, without full relocation.

Residence and tax considerations

While neither programme imposes a statutory minimum stay in Malta, both require careful planning. In particular:

GRP special tax status presumes 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;
tax residence in Malta is a separate factual determination, independent of programme participation.

How our Malta tax and immigration lawyers can help

Our Malta tax and immigration lawyers advise on both the Malta Permanent Residence Programme and the Malta Global Residence Programme, helping clients assess which route aligns with their residence objectives, tax position, and long-term plans.

We assist with:

comparative analysis of Malta’s residence programmes;
tax residence and domicile planning;
application handling and regulatory compliance;
ongoing advisory support following approval.

Our role is to ensure that the chosen programme is legally appropriate, sustainable, and aligned with the client’s broader circumstances.

Copyright © 2026 Chetcuti Cauchi. This document is for informational purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking any action based on the contents of this document. Chetcuti Cauchi disclaims any liability for actions taken based on the information provided. Reproduction of reasonable portions of the content is permitted for non-commercial purposes, provided proper attribution is given and the content is not altered or presented in a false light.

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