MALTA RESIDENCY PROGRAMMES
Overview
Malta is a politically stable, tax-efficient, full EU member state offering a range of attractive residency programmes for investors, entrepreneurs, remote workers, retirees, and high-net-worth individuals. Malta’s residency schemes allow an individual and their family to benefit from one of the lowest personal tax rates in the EU, Schengen visa-free travel to 27 European countries, and a high-quality Mediterranean lifestyle — all at a competitive cost.
Acumum possesses an in-depth understanding of the complex regulations involved in securing Maltese residency. As an Authorised Registered Mandatory (ARM), licence number AKM-ACUM, Acumum is officially licensed by the Maltese government to manage and submit residency applications. Our dedicated team provides cost-effective, client-focused support covering every aspect of your application, from initial eligibility checks and document preparation to submission and final approval.
why malta?
0% capital gains tax
No inheritance or wealth taxes
No worldwide taxation for non-domiciled residents
Schengen visa-free travel to 27 EU countries
English-speaking, politically stable, full EU member state
One of the safest countries in Europe
Strategic gateway to Europe, North Africa, and the Middle East
programmes at a glance
MPRP | GRP | Startup Residence | Nomad Permit | |
|---|---|---|---|---|
Target applicant | Non-EU investors / families | Non-EU HNW individuals | Non-EU entrepreneurs | Non-EU remote workers |
Permit type | Permanent (lifetime) | Renewable annual | 3 yrs (extendable to 5) | 1 yr (renewable to 4) |
Min. investment / income | Assets €500,000+ (€150,000 liquid) | Property + €15,000 min. tax/yr | €25,000 paid-up share capital | €42,000 gross income/yr |
Minimum stay in Malta | None | None (max 183 days elsewhere) | Yes – tax resident | Accommodation required |
Schengen travel | Yes | Yes | Yes | Yes (via residency card) |
Path to permanent residency | Yes – already permanent | No | Yes – after 5 years | No |
Family inclusion | Yes | Yes | Yes | Yes |
Malta Permanent Residence Programme (MPRP)
Malta’s Permanent Residence Programme (MPRP) is open to non-EU, non-EEA, and non-Swiss nationals and was updated significantly in January and July 2025 to make the scheme more accessible and flexible. It is one of the most attractive and family-friendly programmes in Europe, offering lifetime permanent residency with no minimum physical stay requirement.
key benefits
- Lifetime permanent residency for the main applicant, spouse/partner, dependent children (up to age 29), and dependent parents and grandparents — all generations in a single application
- No minimum stay requirement to maintain status
- Right to live, work, and establish businesses in Malta
- Visa-free travel throughout the Schengen Area (90 days in any 180-day period)
- No worldwide taxation for non-domiciled residents: only income and capital gains remitted to Malta are taxable
- Qualifying property may be leased out immediately, generating rental income
- Access to Malta’s healthcare and educational institutions, modelled on the British system
eligibility
- Non-EU, non-EEA, non-Swiss nationals aged 18+
- Clean criminal record; covered by health insurance valid in the Schengen EU area
- Assets of at least €500,000 (with minimum €150,000 in liquid financial assets), or assets of at least €650,000 (with minimum €75,000 in liquid financial assets)
- Restricted nationalities include: Afghanistan, Belarus, North Korea, Iran, Russia, Syria, DRC, Somalia, South Sudan, Sudan, Yemen, and Venezuela
investment requirements
- Property: Purchase a qualifying residential property in Malta or Gozo worth at least €375,000, or rent at a minimum of €14,000 per year
- Government contribution: €37,000
- Administrative fee: €60,000 (€15,000 payable on submission; €45,000 due within two months of Approval in Principle)
- Charitable donation: €2,000 to a registered local NGO
- Per adult dependent: €7,500 each
- Biometrics card fee: €27.50 per person
The permanent residence certificate is valid for life; the residency card is renewed every five years to update biometric data.
Global Residence Programme (GRP)
The Malta Global Residence Programme (GRP) is designed for non-EU/EEA/Swiss nationals seeking favourable tax residency and European mobility, without the obligation to reside permanently in Malta. Applications can only be submitted through an Authorised Registered Mandatory (ARM) such as Acumum.
Key Benefits
- Ability for you and your family to live in Malta — a full EU member state
- Annual minimum tax of €15,000 covering the applicant and all family members, providing certainty as to financial obligations
- Visa-free Schengen travel for up to 90 days in any 180-day period
- No minimum stay requirement in Malta (provided you do not reside in another country for more than 183 days per year)
- 0% Malta tax on foreign income not remitted to Malta — no worldwide taxation
- 0% Malta tax on capital gains, even if remitted to Malta
- No inheritance, estate, or wealth taxes in Malta
- Access to Malta’s 70+ double tax treaties
Tax Obligations
- Foreign income remitted to Malta is taxed at 15%
- Maltese-source income is taxed at the standard rate of 35%
- Annual tax returns must be filed in Malta
Eligibility
- Non-EU/EEA/Swiss nationals only (dual citizens holding any of these nationalities are ineligible); age 18+
- Must not benefit from any other Maltese tax or residency programme
- Must not reside in any other country for more than 183 days per calendar year
- Must be economically self-sufficient
Financial & Property Requirements
- Property purchase: Minimum €275,000 in Malta; €220,000 in Gozo/south of Malta
- Property rental: Minimum €9,600 per year in Malta; €8,750 in Gozo/south of Malta (property must be principal residence; cannot be let or sub-let)
- Annual minimum tax: €15,000 (covers all family members)
- Application fee: €6,000 (€5,500 if property is in Gozo or southern Malta)
Who May Be Included
Spouse, children under 25, financially dependent relatives, and domestic staff.
Important Restrictions
- Beneficiaries must not become long-term or permanent Malta residents whilst on the GRP
- Cannot acquire Maltese, EEA, or Swiss citizenship whilst on the GRP
- GRP is mutually exclusive with all other special Maltese tax or residency programmes
Requirement | Details |
|---|---|
Nationality | Non-EU/EEA/Swiss only |
Qualifying property | Buy €275,000/€220,000 or rent €9,600/€8,750 |
Minimum tax | €15,000 per year (covers entire family) |
Application fee | €6,000 (€5,500 in Gozo/South Malta) |
Health insurance | EU-wide, covers all dependents |
Absence from other country | ≤183 days/year |
Min. stay in Malta | None |
Tax on foreign income remitted | 15% |
Malta Retirement Programme (MRP)
Malta Retirement Programme (MRP)
The Malta Retirement Programme (MRP) is a special tax residency scheme designed specifically for retirees — both EU/EEA/Swiss and non-EU nationals — who receive the majority of their income from pensions.
The MRP provides a tax-efficient and secure route to enjoy life in Malta, in a safe, English-speaking EU country with a Mediterranean climate, high quality of life, and access to European healthcare.
Applications may only be submitted through an Authorised Registered Mandatory (ARM). Acumum, holding ARM licence ARM02232, is authorised to manage and submit MRP applications.
Key Benefits
Special Status and Residency Rights
- The right to legally reside in Malta on a long-term and permanent basis
- Permanent Schengen visa — visa-free travel across 27 European member states
Favourable Tax Treatment
- An annual minimum tax payment of €7,500 for the main applicant and €500 per dependent is to be paid, which presupposes a remittance of €50,000 to Malta – foreign income remitted to Malta more then€50,000 is taxed at 15%
- Capital gains – including foreign income held outside of Malta for at least 2 years – is not taxed when remitted to Malta
- No tax on foreign income kept outside Malta — no worldwide taxation
- No wealth, inheritance, or estate taxes
- Double tax relief available under Malta’s 70+ tax treaty network
- Malta-source income is taxed at the standard rate of 35%
Tax Saving Example
Pension Remitted to Malta | Tax Under MRP (15%) | Example Tax at 30% Elsewhere | Estimated Annual Saving |
€50,000 | €7,500 (minimum) | €15,000 | €7,500 |
€40,000 | €7,500 (minimum) | €12,000 | €4,500 |
Eligibility
- Must receive a pension constituting at least 75% of total taxable income remitted to Malta
- Must not be a Maltese national or domiciled in Malta, nor intend to become Malta domiciled within five years
- Cannot participate in any other Maltese special tax status programme or be in employment in Malta (non-executive directorships and unpaid philanthropic/educational roles are permitted)
- Clean criminal record; not denied a visa in any country with a visa-waiver agreement with Malta
- Must hold sickness insurance covering all risks across the EU for the applicant and all dependants
- Must be able to communicate in English or Maltese
- Must have stable and regular resources sufficient to maintain themselves and dependants without recourse to Malta’s social assistance system
Property Requirement
A qualifying property must be held as the main residence in Malta:
Purchase | Rental | |
Malta | Minimum €275,000 | Minimum €9,600/yr |
Gozo / South Malta | Minimum €220,000–€250,000 | Minimum €8,750/yr |
Physical Presence
- Must reside in Malta for more than 90 days per year averaged over five years
- It is strongly recommended not to reside in any other single country for more than 183 days per year so as not to become tax resident in that other country
Eligible Dependants
- Spouse or partner
- Minor children; adopted children
- Children in the care and custody of the applicant or spouse
- Adult children with disabilities
Additional fee: €250 per dependent payable to the government.
Summary of Costs – Example:
Item | Amount |
Government application fee | €2,500 (non-refundable, one-time) |
Minimum annual tax — main applicant | €7,500/yr |
Minimum annual tax — per dependent | €500/yr |
Fee per dependent | €250 (one-time) |
Property purchase (Malta) | Min. €275,000 |
Property rental (Malta) | Min. €9,600/yr |
Application Process
- Application — Submit application and supporting documents through an ARM such as Acumum
- Application fee — Pay the non-refundable fee of €2,500 at time of submission
- Due diligence — Background checks and interviews if required
- Approval in principle — Remaining documents submitted, including signed Notice of Primary Residence, certified lease or deed, and proof of minimum tax payment
- Dependent fee — €250 per dependent payable to the government
Processing time is generally 3–4 months from submission, provided all documentation is complete.
Malta Startup Residence Programme
The Malta Startup Residence Programme facilitates the migration process for non-EU entrepreneurs, granting a three-year residence permit (extendable to five years), during which beneficiaries are able to reside in Malta while launching their startup venture. The programme is run by Residency Malta and Malta Enterprise, and is open to founders, co-founders, core employees, and immediate family members.
Key Benefits
- 3-year residence permit, renewable for a further 5 years (3 years for core employees)
- Family inclusion: spouse, financially dependent unmarried children, and financially dependent parents/grandparents
- Visa-free Schengen Area travel for up to 90 days in any 180-day period
- Ability to attract and retain international talent through core employee permits
- Path to long-term residency after five years of legal residence in Malta
- Access to Malta’s EU single market, skilled multilingual workforce, and favourable tax system
Eligibility for Founders / Co-Founders
- Third-country national (TCN), age 18+, not from a non-eligible country listed by Residency Malta
- Concrete intention to develop and/or expand a highly innovative business in Malta
- Founder or co-founder of an enterprise registered anywhere globally for seven years or less; the enterprise must not have taken over the activity of another enterprise or been formed through a merger
- Fit-and-proper, of good conduct, and pose no threat to national security or public interest
- Sufficient financial resources to support themselves and dependants
- Must not have had previous applications for permanent residency, residency-by-investment, or citizenship rejected in Malta or abroad
Investment Requirements
- The Malta-incorporated startup must place a tangible investment and/or paid-up minimum share capital of €25,000
- Where more than four co-founders apply, an additional €10,000 per additional co-founder is required; a maximum of six eligible co-founders is allowed
- Founders must maintain a physical and tangible presence in Malta, both from a business perspective and in terms of living and paying taxes in Malta
- Health insurance covering Malta and other European countries is required for the applicant and dependants
Fees
- Application fee: €750 per adult
- Residency card fee: €82.50
Core Employee Requirements
- Must hold a key role directly related to the startup’s operations
- Must earn a gross annual salary of at least €30,000
- Subject to the same health and background checks as founders
Malta Nomad Residence Permit
The Malta Nomad Residence Permit (commonly known as the Malta Digital Nomad Visa) allows non-EU nationals to live in Malta and work remotely for employers or clients based outside the country. It is designed for remote employees, self-employed individuals, and freelancers who can demonstrate the ability to work location-independently. The permit does not allow working for Maltese companies or providing services to Maltese clients.
Key Benefits
- Legal right to reside and work remotely in Malta for an employer or clients outside Malta
- Initial permit for one year, renewable up to three times — total four years
- Residency card includes Schengen visa, giving visa-free travel within 27 European Schengen countries
- Family inclusion: spouse/partner, minor children, and financially dependent adult children
- No obligation to remain in Malta for the entire permit period, but accommodation and health insurance must be maintained
- Generally, foreign-sourced income is not subject to personal income tax in Malta for permit holders
Eligibility
- Non-EU, non-EEA, non-Swiss nationals aged 18+ (excludes nationals of certain restricted countries)
- Minimum gross annual income of €42,000 (approximately €3,500/month) from remote work — investment income does not qualify
- Must be employed by a foreign company, a partner/shareholder in a foreign company, or a self-employed freelancer with clients outside Malta
- Proof of rental or purchase agreement for property in Malta
- Valid health insurance covering Malta and the EU
- Clean criminal record
Fees
- Application fee: €300 per applicant (non-refundable)
- Additional family members: €300 each
- Residency card fee: €27.50 per applicant
Important Notes
- Income requirement increases by 20% of Malta’s median wage for each additional family member included
- The Nomad Residence Permit does not lead to permanent residency or citizenship
- Processing time: typically 30–60 days
Feature
Details
Duration
1 year — renewable up to 4 years total
Income requirement
€42,000/year (remote work only)
Who can apply
Remote employees, freelancers, business owners with clients/employers abroad
Family inclusion
Spouse/partner, minor and dependent adult children
Local work allowed?
No
Accommodation required
Yes
Health insurance
Required for Malta and EU
If you would like to know how Acumum can assist you,