{"id":"malta-grp","name":"Malta Global Residence Programme (GRP)","type":"RBI","status":"operational","country":"Malta","country_code":"MT","url":"https://www.mirabelloconsultancy.com/immigration/malta-global-residency-programme","min_investment":{"amount":220000,"currency":"EUR","route":"a qualifying home bought or rented in Malta or Gozo"},"qualification_basis":"investment","investment_routes":[{"name":"Property Purchase (mainland Malta)","type":"Real Estate Purchase","min":275000},{"name":"Property Purchase (Gozo / South Malta)","type":"Real Estate Purchase","min":220000},{"name":"Property Lease (mainland Malta)","type":"Real Estate Lease","min":9600},{"name":"Property Lease (Gozo / South Malta)","type":"Real Estate Lease","min":8750}],"family_pricing":null,"processing_time":"No official processing time; Mirabello practice 3–6 months from a complete submission","visa_free_count":184,"passport_index_rank":null,"key_destinations":null,"travel_access":"Visa-free travel within Schengen Area","minimum_stay":"No minimum stay in Malta, but the qualifying property must be the holder's primary residence, and the special tax status ends if the holder stays in any other jurisdiction for more than 183 days in a calendar year (S.L. 123.148 rule 6(1)(f)).","tax_note":"special regime: 15% flat rate on foreign income received in Malta. Minimum EUR 15,000 tax a year (a floor, not a cap). Foreign income not received in Malta is not taxed. FROM 1 JAN 2027 (L.N. 195/2026, Individual Tax Programme Rules): global resident status keeps the 15% rate with a EUR 35,000 minimum, home EUR 700,000 purchase or EUR 14,000 a year rent (Malta or Gozo), EUR 8,500 fee, renewable 5-year terms; grants made and applications received up to 31 Dec 2026 continue to apply until 31 Dec 2031 (r. 3(3)). The notice has no clause revoking the GRP Rules.; income tax: 15% flat rate on income arising outside Malta and received in Malta (S.L. 123.148 rule 5(1)). Other income of the beneficiary, spouse and qualifying children not taxed at 15%, including Malta-source income, is charged as separate income at a flat 35% (rule 5(2)).; CGT: No Maltese tax on capital gains arising outside Malta for a person not domiciled in Malta, even if received in Malta (Income Tax Act Cap. 123 art. 4(1) proviso (ii)). Transfers of Maltese immovable property are generally subject to a final withholding tax of 8% of the transfer value; 10% where acquired before 1 January 2004; 5% for certain transfers within five years of acquisition (MTCA New Property Tax System FAQ; aligned with MPRP).; wealth tax: None; inheritance tax: None in Malta","path_to_citizenship":"Not directly. The GRP is a special tax status only. Maltese citizenship by naturalisation is a separate, discretionary process under the Maltese Citizenship Act (Cap. 188), with its own residence and other requirements; GRP status does not shorten it or entitle the holder to it.","highlights":["Special Maltese tax status: 15% flat tax on foreign income received in Malta, minimum EUR 15,000 a year","Home bought from EUR 220,000 (Gozo or the south of Malta) or EUR 275,000 (rest of Malta), or rented from EUR 8,750 a year"],"atomic_answer":"The Malta Global Residence Programme is a special Maltese tax status for non-EU, non-EEA and non-Swiss nationals: foreign income received in Malta is taxed at a flat 15%, with a minimum tax of EUR 15,000 a year. It requires a home bought from EUR 220,000 (Gozo or the south of Malta) or EUR 275,000 (rest of Malta), or rented from EUR 8,750 or EUR 9,600 a year. It is a tax status, not permanent residence or citizenship.","fees":{"due_diligence":null,"processing":null,"interview":null,"certificate":null,"application_main":null,"application_dependent":null,"notes":"No government contribution or donation required (unlike MPRP).","other":{"notes":"No government contribution or donation required (unlike MPRP).","application_fee_eur":6000,"application_fee_owned_property_south_of_malta_eur":5500,"annual_minimum_tax_eur":15000}},"last_updated":"2026-10-09","data_freshness":{"verification_confidence":89,"last_verified":"2026-10-11","last_corroborated":"2026-10-01","fields_tracked":7,"stale_fields":0},"mirabello_index":{"composite":83.7,"rank_overall":9,"rank_in_type":4,"scores":{"cost":68,"speed":92,"mobility":100,"tax":70,"stability":78},"confidence":0.71},"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":["Engage an Authorised Registered Mandatary (ARM)","Prepare documentation and submit application to Commissioner for Revenue","Pay non-refundable application fee","Background checks and due diligence","Approval and issuance of special tax status","Acquire/lease qualifying property","Maintain compliance annually"],"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Malta Global Residence Programme (special tax status, lease or purchase of a qualifying home)","region":"Europe","tags":["retirement","passive-income"],"income_requirement":{"amount":null,"currency":"EUR","period":"year","basis":"either","per_dependant":null,"no_fixed_threshold":true,"note":"No fixed income threshold and no income-type or pension test: the Rules (r. 4(d)) require only stable and regular resources sufficient to maintain the beneficiary and dependants without recourse to Malta's social assistance system. A mandatory qualifying property takes the place of a financial test: a lease of at least EUR 9,600 a year (EUR 8,750 in Gozo or the south of Malta) or a purchase of at least EUR 275,000 (EUR 220,000 in Gozo or the south) held as primary residence (r. 2); only the beneficiary, dependants and notified household staff may live in it, and letting or subletting ends the status (r. 6(1)(b)). The status also carries a minimum tax of EUR 15,000 a year (r. 5(1)).. (unverified)"},"net_worth_or_deposit_option":null,"not_for":["Maltese, EEA and Swiss nationals","Long-term residents of Malta"],"stay_requirement":{"days_per_year":null,"max_continuous_absence_days":null,"stated_by_official_source":true,"rule":"No minimum stay. The status ceases if the holder stays more than 183 days in a calendar year in any other jurisdiction (S.L. 123.148 r. 6(1)(f)); that limits time in one other jurisdiction, not total time away from Malta.","note":"Identita says long absences may be questioned at permit renewal and gives no figure."},"foreign_income_tax":{"treatment":"remittance","label":"Remittance basis: foreign income is taxed only when brought into the country.","note":"Remittance basis with a flat rate: foreign income is taxed at 15% only when received in Malta, and income left abroad is not taxed (S.L. 123.148 r. 5(1); Income Tax Act art. 4(1) proviso (i)). Pensions, annuities, dividends, interest and rents arising abroad all follow this rule. Foreign capital gains are not taxed even if remitted, for a person not ordinarily resident or not domiciled (art. 4(1) proviso (ii)). A minimum tax of EUR 15,000 a year, covering the beneficiary, spouse and minor or incapacitated children, is payable whatever is remitted, due by 30 April and not refundable: it is a floor, not a cap, because 15% of EUR 100,000 is EUR 15,000. Maltese-source income and other income outside the 15% rule is taxed at 35% (r. 5(2)). No net wealth tax and no inheritance tax were identified, but stamp duty generally of 5% applies to Maltese immovable property transmitted on death. From 1 Jan 2027 the minimum tax is EUR 35,000 for new global resident status (L.N. 195 r. 5(1)). (unverified)","source":"https://legislation.mt/eli/sl/123.148/eng/pdf","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"No permanent residence: becoming a long-term or permanent resident ends the special tax status (S.L. 123.148 r. 6(1)(c)). The tax status has no fixed term; Identita residence cards are renewed for 2 years.","path_to_citizenship":"Not stated for this route and not researched in the 2026-10-11 screening.","processing_note":"No official processing time is published in the Rules or on the MTCA pages read. Application fee EUR 6,000 (EUR 5,500 only where the qualifying property is an owned property in the south of Malta), non-refundable (r. 3(1)); Identita residence permit EUR 100. Applications are filed only through an Authorised Registered Mandatary (rr. 3(1), 10). From 1 Jan 2027 the application fee is EUR 8,500 (L.N. 195 r. 3(2)).. (unverified)","official_source":"https://legislation.mt/eli/sl/123.148/eng/pdf","legal_basis":"Global Residence Programme Rules, S.L. 123.148 (L.N. 167 of 2013 as amended by L.N. 267 of 2014 and L.N. 69 of 2020), made under Income Tax Act (Cap. 123) art. 56(23): rr. 2 to 6 (definitions, fee, beneficiary conditions, 15% rate and minimum tax, cessation). Remittance basis: Income Tax Act art. 4(1) and provisos (i) and (ii). Successor regime, enacted and not yet in force: Individual Tax Programme Rules, 2026 (L.N. 195 of 2026, Gazette 21,686 of 14 Jul 2026), effective 1 Jan 2027. The consolidated Rules show no revocation clause naming S.L. 123.148 in L.N. 195.","as_of":"2026-10-11"},"golden_retirement":{"standard":"Mirabello Golden Retirement Index","applies_to":"Malta Global Residence Programme (special tax status, lease or purchase of a qualifying home)","tier":"partial","tier_label":"Partial: meets most of the standard, with one gap","score":58.5,"confidence_grade":"B","renewal_category":"unknown","renewals_before_pr":null,"pillars":{"tax":16.5,"presence":20,"financial":9,"durability":4,"processing":2,"healthcare":3,"family_work_mobility":3,"pr_citizenship":1},"reasons":[],"as_of":"2026-10-11","methodology_version":"1.1.0-2026-10-11"},"region":"EU","family":{"id":"malta-grp","country_code":"MT","family_model":"included_at_application","relatives":{"spouse":{"eligible":true,"unmarried_partner":true,"same_sex":null,"min_age_inclusive":null,"conditions":"Spouse or person in a stable and durable relationship with the beneficiary (rule 2(a))."},"children":{"eligible":true,"max_age_inclusive":24,"age_rule_text":"Minor children including adopted and those in the care and custody of the beneficiary or partner (rule 2(b)); children under 25 who are not economically active (rule 2(c)).","age_measured_at":null,"adult_child_max_age_inclusive":null,"adult_child_conditions":"Non-minor children unable to maintain themselves because of illness or disability of serious gravity: no age cap (rule 2(d)).","step_adopted":"Adopted and in-custody children included.","disabled_child_any_age":true,"age_bands_for_fees":[]},"parents":{"eligible":true,"min_age_inclusive":null,"dependency_required":true,"extra_cost":null,"conditions":"Dependent direct relatives in the ascending line of the beneficiary or partner (rule 2(e))."},"grandparents":{"eligible":true,"min_age_inclusive":null,"dependency_required":true,"extra_cost":null,"conditions":"'Direct relatives in the ascending line' covers grandparents; dependency undefined."},"siblings":{"eligible":true,"conditions":"Dependent brothers and sisters (rule 2(e))."},"other":{"note":"Dependants must not be beneficiaries under other Maltese special-residence schemes, must reside in the qualifying property with the beneficiary, and the Commissioner must be notified (qualifying property holding proviso)."}},"timing":{"together_with_main_applicant":true,"add_later":null,"add_later_conditions":null,"add_later_deadline":null,"after_approval_births_marriages":null,"age_out_during_processing":null},"costs":{"currency":"EUR","contribution_includes_family":"One EUR 6,000 application fee (EUR 5,500 for owned property in the south) and no per-dependant fee in the Rules.","per_category":{"spouse":0,"child_under_18":0,"child_18_plus":0,"parent":0},"government_fees":[{"item":"Non-refundable administrative fee","amount":6000,"currency":"EUR","applies_to":"application; EUR 5,500 where the property is owned and in south Malta"},{"item":"Minimum annual tax","amount":15000,"currency":"EUR","applies_to":"beneficiary together with spouse and minor/incapacitated children in respect of income arising outside Malta; a floor, due 30 April"}],"due_diligence_per_adult":null,"notes":"Rule 5(2): income not taxed at the 15% rate of the beneficiary, spouse and rule 2(b)/(d) children is taxed at 35%. Sickness insurance must cover the beneficiary and all dependants (rule 4(f)). KB's 'no parents' weakness line (competitor section) contradicts rule 2(e) and the KB's own batch-4 correction."},"dependants_status":{"residence_obligation":"Dependants reside with the beneficiary in the qualifying property; special status ends if the holder spends over 183 days elsewhere (KB-cited rule 6(1)(f), not re-read here).","work_rights":null,"independent_after":null,"citizenship_path":null,"if_principal_divorces_or_dies":"Status may pass to a dependant who inherits the primary residence or rents a qualifying property immediately after death (rule 3(3))."},"verification":"single-authority verified","confidence":{"authority":0.9,"freshness":0.7,"textual_clarity":0.85},"evidence":[{"field":"relatives.*","basis":"S.L. 123.148 Global Residence Programme Rules, rule 2 'dependant' (with L.N. 69/2020 adjusting exclusions)","source_url":"https://legislation.mt/eli/sl/123.148/eng/pdf","source_tier":"A_primary_legislation","verified_date":"2026-10-09","note":"Consolidated PDF; later amendments not checked beyond KB batch-4 note"},{"field":"costs","basis":"S.L. 123.148 rules 3(1), 5(1)-(2)","source_url":"https://legislation.mt/eli/sl/123.148/eng/pdf","source_tier":"A_primary_legislation","verified_date":"2026-10-09"}],"conflicts":[{"field":"relatives.parents (selling-points text)","kb":"KB weaknesses: 'GRP does not include parents/grandparents as dependants'","official":"Rule 2(e) includes dependent direct relatives in the ascending line and dependent siblings.","resolution":"Used official, consistent with the KB programme section."}],"gaps":["Procedure and fee for adding dependants after the status is granted","Definition of 'dependent' within paragraph (e) (no tests in rule text)","Age at which a child ceases to be 'minor' for the EUR 15,000 minimum tax (taken as 18)","Amendments after L.N. 69/2020 not independently checked"],"last_checked":"2026-10-09"},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS-certified team)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-11-04T05:30:03.674Z","foreign_income_tax":"remittance","government_fees":"see schedule","tax":"special regime: 15% flat rate on foreign income received in Malta. Minimum EUR 15,000 tax a year (a floor, not a cap). Foreign income not received in Malta is not taxed. FROM 1 JAN 2027 (L.N. 195/2026, Individual Tax Programme Rules): global resident status keeps the 15% rate with a EUR 35,000 minimum, home EUR 700,000 purchase or EUR 14,000 a year rent (Malta or Gozo), EUR 8,500 fee, renewable 5-year terms; grants made and applications received up to 31 Dec 2026 continue to apply until 31 Dec 2031 (r. 3(3)). The notice has no clause revoking the GRP Rules.; income tax: 15% flat rate on income arising outside Malta and received in Malta (S.L. 123.148 rule 5(1)). Other income of the beneficiary, spouse and qualifying children not taxed at 15%, including Malta-source income, is charged as separate income at a flat 35% (rule 5(2)).; CGT: No Maltese tax on capital gains arising outside Malta for a person not domiciled in Malta, even if received in Malta (Income Tax Act Cap. 123 art. 4(1) proviso (ii)). Transfers of Maltese immovable property are generally subject to a final withholding tax of 8% of the transfer value; 10% where acquired before 1 January 2004; 5% for certain transfers within five years of acquisition (MTCA New Property Tax System FAQ; aligned with MPRP).; wealth tax: None; inheritance tax: None in Malta","claims_provenance":{"foreign_income_tax":{"source_url":"https://legislation.mt/eli/sl/123.148/eng/pdf","source_tier":"secondary","verified_at":"2026-10-11","confidence":74,"review_due_at":"2027-01-09"},"government_fees":{"source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules","source_tier":"official","verified_at":"2026-10-01","confidence":92,"review_due_at":"2026-12-30"},"min_investment":{"source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules","source_tier":"official","verified_at":"2026-10-01","confidence":92,"review_due_at":"2026-12-30"},"path_to_citizenship":{"source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules","source_tier":"official","verified_at":"2026-10-01","confidence":92,"review_due_at":"2026-12-30"},"processing_time":{"source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules","source_tier":"official","verified_at":"2026-10-01","confidence":92,"review_due_at":"2026-12-30"},"tax":{"source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules","source_tier":"official","verified_at":"2026-10-01","confidence":92,"review_due_at":"2026-12-30"},"travel_access":{"source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules","source_tier":"official","verified_at":"2026-10-01","confidence":92,"review_due_at":"2026-12-30"}}}