Residence & Citizenship · Tax & Residence
Global Residence
Programme 2026
A special tax status for non-EU nationals who buy or rent a qualifying home in Malta. Qualifying foreign income received in Malta is taxed at a flat 15%, subject to a minimum annual tax of €15,000.
Important Deadline
Apply by 31 December 2026
From 1 January 2027, the Individual Tax Programme Rules, 2026 (L.N. 195 of 2026) replace the GRP with a new Global Resident Status on materially different terms. A status granted, or an application submitted, on or before 31 December 2026 may continue under the existing GRP rules until 31 December 2031, subject to approval and continued compliance.
Minimum tax
€15,000 under the GRP, rising to €35,000 under the new status.
Property
From €220,000 (purchase) or €8,750 a year (rent) under the GRP, compared with €700,000 or €14,000 under the new status.
Application fee
€6,000 under the GRP, compared with €8,500 plus €2,500 for each five-year renewal under the new status.
Eligibility
Key requirements
- Nationals of a country outside the EU, EEA and Switzerland who are not long-term residents as defined in the Rules, including applicants for that status.
- Not benefiting from another special tax programme specified in the Rules.
- A qualifying property owned or rented as the principal worldwide residence, not let or sublet; leases for at least twelve months.
- Stable and regular resources, EU-wide health insurance, a valid travel document, and the ability to communicate in English or Maltese.
- No more than 183 days in any one other jurisdiction in a year.
- Fit and proper, and filed through an Authorised Registered Mandatary.
Property & Fees
Minimum thresholds
| Location | Purchase | Annual rent |
|---|---|---|
| Malta (general) | €275,000 | €9,600 |
| Specified southern localities, or Gozo | €220,000 | €8,750 |
The application fee is €6,000. A reduced fee of €5,500 applies only to owned property in the specified southern localities, where the certified final deed is submitted with the application. The €15,000 minimum tax is not pro-rated and is due by 30 April of the year preceding the relevant year of assessment.
Taxation
In brief
- Qualifying foreign income received in Malta: 15%, subject to the €15,000 minimum.
- Foreign income not received in Malta, and foreign capital gains: not taxed in Malta.
- Malta-source income: taxed separately, in addition to the minimum.
- Foreign tax relief cannot reduce the tax payable below the €15,000 minimum.
Family & Residence
Good to know
- Spouse, children and certain dependent relatives may live with the beneficiary in the qualifying property. Not all dependants share the special tax treatment.
- GRP approval is a tax status. It does not itself issue a residence permit; beneficiaries apply separately to Identità.
- Specified breaches of the conditions cause the status to cease, potentially retrospectively.
- Seeking permanent residence? See the Malta Permanent Residence Programme.