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Other Maltese programmes for foreign nationals

A number of programmes apply to individuals and their families when they wish to relocate to or retire in Malta. These programmes provide special tax status and tax benefits that mainly consist of the right to pay tax at a reduced flat rate of 15% on foreign-sourced income derived by beneficiaries or their dependants that is remitted to Malta. Any other income (such as locally sourced income) is subject to a flat rate of 35%. The tax payable is subject to a minimum annual tax liability of €15,000 covering the main applicant and dependents on the same application.

The Residence Programme 2014

The Residence Programme Rules were passed in 2014 to attract EU/EEA/Swiss nationals who are not permanent residents of Malta. They will be offered a preferential tax status in exchange for the following investments:

  • Purchase or lease of qualifying real estate for a minimum of €220,000 or €8,750 per year correspondingly, based on the location of the property. And the property needs to be declared the applicant’s principal place of residence worldwide, so it cannot be let or sublet.

The applicant must work or be self-sufficient to maintain themselves and their dependants without recourse to public funds.

A non-refundable one-time administrative fee is payable for any application in the amount of €6,000 or €5,500 for properties situated in the south of Malta.

The Global Residency Programme 2013

This programme was introduced in 2013 to attract individuals who are not EU/EEA/Swiss nationals and who are not long-term residents. After obtaining a status of permanent resident, they can apply for a work permit to take up employment in Malta.

Successful applicants will be offered a preferential tax status in exchange for the following investments:

  • Purchase or lease of qualifying real estate for a minimum of €220,000 or €8,750 per year correspondingly, based on the location of the property. And the property needs to be declared the applicant’s principal place of residence worldwide, so it cannot be let or sublet.

The applicant must work or be self-sufficient to maintain themselves and their dependants without recourse to public funds.

A non-refundable one-time administrative fee is payable for any application in the amount of €6,000 or €5,500 for properties situated in the south of Malta.

The Malta Retirement Programme

This programme was designed to attract EU/EEA/Swiss nationals who are not employed and who receive their pension in Malta, and that pension is their regular source of income constituting 75% their chargeable income. However, they may hold a non-executive post on the board of a company resident in Malta.They can be also engaged in philanthropic, educational or research and development work in Malta.

Successful applicants will be offered a preferential tax status in exchange for the following investments:

  • Purchase or lease of qualifying real estate for a minimum of €220,000 or €8,750 per year correspondingly, based on the location of the property. And the property needs to be declared the applicant’s principal place of residence worldwide, so it cannot be let or sublet.

The applicant must work or be self-sufficient to maintain themselves and their dependants without recourse to public funds.

A non-refundable one-time administrative fee is payable for any application in the amount of €2,500.

The tax rate of 15% offered by the above programmes is also extended to returned migrants. In this case, a tax-free allowance applies to annual income not exceeding €4,200 for single taxpayers and €5,900 for married taxpayers. A minimum annual tax liability is €2,325.

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