Global Residence Programme rules

Foreigners (non-EU/EEA/Swiss Nationals only) may submit an application under the Global Residence Programme rules if they satisfy the following conditions:

  • Applicant must hold a Qualifying Property. The applicant needs to either purchase an immovable property in Malta of not less than € 275,000 or rent an immovable property in Malta for not less than € 9,600 annually as a lessee.  Said Qualifying Property Holding must not be a shared property, used as a family residence and cannot be let/sub-let;
  • Have stable and financial resources;
  • No access to social assistance system in Malta;
  • In possession of an EU wide sickness insurance;
  • Fluent in one of Malta’s official language – Maltese or English;
  • Fit and proper person;
  • Not benefiting from any other special tax status or be a Maltese national;
  • Not becoming a long term resident in Malta;
  • Does not spend more than 183 days per calendar year in another country.


Individuals benefiting under this programme are taxed at a flat rate of 15% on income they bring into Malta whilst all other income is taxed at 35% (treaty relief available). However, there is a minimum tax of €15,000 by a beneficiary for any year of assessment. The permit may cover ‘special carers, may be inherited upon death of the beneficiary, subject to certain conditions.