Malta residence under the Global Residence Programme (GRP): a 15% rate on foreign income

GRP is a tax status: a 15% rate on foreign income remitted to Malta with a minimum tax of EUR 15,000 a year. MPRP is a permanent right to live in Malta for EUR 99,000 in non-refundable payments and a home from EUR 375,000 or EUR 14,000 a year. GRP gives no permanent status; MPRP fixes no tax. Neither follows from the other.

15% on income arising abroad and received in Malta, with relief for foreign tax, and at least EUR 15,000 a year. Malta-source income is taxed at 35%. Income left abroad and not remitted to Malta falls outside the GRP rules. How this interacts with your obligations in India or the UAE is a separate calculation.

The rules set no minimum number of days in Malta, but they prohibit spending more than 183 days in any calendar year in any other country, and the property must be your principal residence worldwide. Under the guidelines, losing a condition takes effect retrospectively from the date the status was granted.

Buy from EUR 275,000 in Malta or from EUR 220,000 in the south of Malta and Gozo, or rent from EUR 9,600 a year (from EUR 8,750) on a lease of at least 12 months. Only you, your dependants and household staff may live there; letting is not allowed. The list of 'southern' localities is fixed in the rules. The contract can be submitted after filing, within the 12 months of the letter of intent.

There is no figure in the law: you need 'stable and regular resources' sufficient for the family without recourse to Maltese social assistance, declared by your mandatary. The practical benchmark is the EUR 15,000 minimum tax plus housing and living costs.

A EUR 6,000 fee (EUR 5,500 for a property bought in the south), the first year's minimum tax of EUR 15,000 before confirmation, property, insurance, and an Identità card at EUR 100. The rules set no processing time: it depends on the completeness of the file and any requests. The letter of intent is valid for 12 months, which is the time you have for the property contract.

Under the tax authority's guidelines the status does not preclude working in Malta if a work permit is obtained. Malta-source income is then taxed at the ordinary 35% rate within the regime. Dependants and household staff obtain a Single Permit through Identità.

The tax authority grants the tax status, and the residence card is issued by Identità (Expatriates Unit) on an application through its portal, with a EUR 100 fee for new and renewal applications. Identità expressly lists beneficiaries of the Global Residence Programme among those who may apply for a residence permit. The card's validity and renewal procedure are confirmed for your case.

On acquiring EU, EEA or Swiss nationality, becoming a long-term resident of Malta, losing or letting the qualifying property, losing the insurance, spending more than 183 days in a year in another country, or if your stay is found to be against the public interest. The tax authority must be notified within 4 weeks, otherwise a EUR 5,000 penalty applies. The responsible ministers may condone a failure caused by unforeseen circumstances.

No. GRP is a tax status with a residence permit, not citizenship, so the Indian passport is untouched. What does change is your tax position: Indian residents must plan the remittance within the LRS cap of USD 250,000 per person per financial year and assess their Indian tax residency alongside the Maltese status. We do that calculation before filing.

A police certificate no older than 6 months with an apostille (Indian documents apostilled by the Ministry of External Affairs; UAE documents legalised through the UAE Ministry of Foreign Affairs), a sworn declaration before a Maltese commissioner for oaths, a passport copy, an EU-wide insurance policy, proof of resources, and the property contract with full details of the seller or landlord. Everything in English with certified translations.

Yes. Rule 2 of S.L. 123.148 counts as dependants children under 25 who are not working and not seeking work, adult children with a serious illness or disability, and dependent parents, grandparents, brothers and sisters of the applicant or partner. The condition is that they live with you in the qualifying property. Of these, only children with a disability fall under the 15% rate; the others register separately with the tax authority. This applies to applications filed by 31.12.2026: under L.N. 195 of 2026, from 2027 dependants are only the spouse (partner) and children.

The EUR 6,000 fee is paid once per application with no surcharge for dependants. The EUR 15,000 minimum tax is a single amount for you, your spouse and your minor children. A partner, adult children, parents and siblings are taxed separately on their own income. Insurance for everyone and an Identità residence card at EUR 100 per application are added.

Yes. If the application is refused through the fault of our team or an error in building the case, we refund the company's service fee less a minimal retention for costs actually incurred. Refund terms, the payment schedule and the rules on retaining service costs are fixed in the contract before work begins. Before we start, we check your documents and risk history free of charge and tell you about any risks in advance.