Malta Residence Programmes and Malta Citizenship

We at Kresse International take care about your needs concerning any kind of Malta residency requirements and consult about your options for citizenship.

Malta Residence Regulations

In terms of residency requirements in Malta, two categories of applicants are to be differentiated, namely nationals of:

  • The European Union (EU), the European Economic Area (EEA), including Iceland, Norway, Lichtenstein, Switzerland
  • Third countries/li>

A. Residence permits for EU/EEA nationals

Any EU and EEA or third country national residing in Malta for a period of more than 3 months is required to obtain a permit from the authorities in Malta for an "ordinary residence".

The following six different options have to be differentiated:

Anyone can take up their residence in Malta. This is possible on grounds of the following:

  • Employment
  • Self-employment in Malta
  • Economic self-sufficiency
  • Family member

1. Employment

Although EU nationals do not need a work permit to work in Malta, it is necessary to provide proof of residence by a "residence card". For this purpose, an employment form ("ETC- Engagement Form") filled out by the employer is regularly required.

2. Self-employment

EU nationals who are self-employed in Malta must attach additional supporting documents such as tax registration, a VAT identification number and, where appropriate, a trading licence to their application. A business address is also required.

3. Economic self-sufficiency

In order for a person to qualify under this programme, such person would be required to meet the following criteria:

  • Receive stable income in order to provide for themselves and their dependants and not resort to support form Maltese government
    • Minimal annual income of EUR 14,000 for single persons
    • Minimal annual income of EUR 23,300 for married couples
    • EUR 2.400 for every dependant
  • Have health insurance covering themselves and their dependants for all risks in the EU procured by a company licensed in Malta or by a reputable international health insurance company
  • Be in possession of a valid travel document

4. The Residence Programme 2014

In order for a person to qualify under this programme, such person would be required to meet the following criteria:

  • Qualifying property holding: purchase of an immovable property at a consideration of not less than EUR 275,000 for a property situated in Malta (EUR 220,000 in the south of Malta or Gozo)
  • Alternatively, a property taken on a lease which is not less than EUR 9,600 per annum in Malta or EUR 8,750 per annum for a property situated in the south of Malta or Gozo
  • Pay an application fee of EUR 6,000 (EUR 5,500 in case of Gozo and south of Malta)
  • Receive stable and regular resources, sufficient to maintain themselves and any dependent person
  • Have health insurance covering themselves and their dependants for all risks in the EU procured by a company licensed in Malta or by a reputable international health insurance company
  • Be able to adequately communicate in English or Maltese
  • Have a clean criminal record
  • Reside no longer than 183 days a year in any other jurisdiction
  • Be a fit and proper person
  • Be in possession of a valid travel document

Under this programme, a successful applicant would be subject to pay income tax at a rate of 15% on income arising outside of Malta and remitted to Malta. Any other income arising in Malta, not chargeable to tax under this programme, shall be charged as separate income at the rate of 35%. Any foreign sourced income not remitted to Malta would not be subject to Maltese tax. A minimum tax of EUR 15,000 a year would be required.

The applicant must be represented by an authorised registered mandatory in order to apply for this tax status.

5. The Malta Retirement Programme (MRP)

In order for a person to qualify under this programme, such person would be required to meet the following criteria:

  • Qualifying property holding: purchase of an immovable property at a consideration of not less than EUR 275,000 for a property situated in Malta (EUR 250,000 in Gozo or in the south of Malta)
  • Alternatively, a property taken on a lease which is not less than EUR 9,600 per annum in Malta or EUR 8,750 per annum for a property situated in the south of Malta or Gozo
  • Pay a non-refundable administrative fee of EUR 2,500
  • Not be in an employment relationship
  • Receive a pension declared in Malta, which constitutes at least 75% of applicant’s chargeable income as proven by documentation
  • Have health insurance covering themselves and their dependants for all risks in the EU procured by a company licensed in Malta or by a reputable international health insurance company
  • Reside no longer than 183 days a year in any other jurisdiction
  • Be in possession of a valid travel document
  • Be a fit and proper person
  • Not be domiciled in Malta and have no intention to establish their domicile in Malta in the 5 years following from the date of the application

Under this programme, a successful applicant would be subject to Maltese tax at the rate of 15% on any income received in Malta from foreign sources. A minimum of EUR 7,500 and EUR 500 for every dependant is to be paid annually
Household goods may be imported free of VAT and import duties. Furthermore, successful applicants may register a car provided they have owned the car for 24 months prior to bringing it to Malta. The car has to be brought to Malta within 12 months of taking up residence.
A successful applicant may hold a non-executive post on the board of a company resident in Malta or partake in activities related to any institution, trust or foundation of a public character and of any other similar organisation or body of persons, also of a public character, which is engaged in philanthropic, educational or research and development work in Malta.
Kresse International cooperates with several Maltese Authorised Registered Mandatories who have to file the application.

6. Family members

Applicants for the ordinary residents of Malta have the right to reunification with their family members. The term "family" includes spouses, children and grandchildren, their spouses, if they are younger than 21 years of age, as well as relatives in a straight ascending line (e.g. parents, grandparents) provided they are under maintenance.

7. Temporary residence for school and study purposes

The temporary residence is guaranteed for persons pursuing an education in Malta. This includes schooling (also at private schools) and studying at the College or the University of Malta.

8. Permanent residence

A permanent residence can be requested by nationals of the EU or the EEA and their family members as soon as they have lived continuously in Malta for a period of 5 years and have not stayed more than 6 months a year outside of Malta. Furthermore, it is necessary that the resident has been employed or self-employed during these 5 years, has studied in Malta or has financially provided for themselves on the basis of the economic self-sufficiency program.

9. Highly Qualified Persons

In order for a person to qualify under this programme, such person would be required to meet the following criteria:

  • Be employed by an eligible office (as specified by the law) in sectors such as aviation, financial services or gaming
  • Receive annual income of more than EUR 82,881 for the year 2017. Based on the current development, the following years are most likely to require higher income
  • Receive stable and regular resources, sufficient to maintain themselves and any dependent person without having to resort to support from Maltese social system
  • Prove that they possess the appropriate qualification and have at least 5 years of experience – either or both depending on the exact employment conditions
  • Not benefit from any other tax scheme in Malta
  • Not be domiciled in Malta
  • Have health insurance covering themselves and their dependants for all risks in the EU procured by a company licensed in Malta or by a reputable international health insurance company
  • Be a fit and proper person
  • Be in possession of a valid travel document

Under this programme, a successful applicant would be subject to Maltese tax on the employment income at the rate of 15%. Any qualifying employment income over EUR 5,000,000 is not subject to tax.

Successful applicant may profit from the tax benefit for a 5-year period and may apply for a subsequent one-time extension of additional 5 years.

B. Residence permits for third-country nationals

1. Specific residence programmes

In 2013 Malta introduced the Global Residence Programme, followed by the Malta Residence & Visa Programme in 2015. These programmes present an opportunity for economically self-sufficient third-country nationals to invest in the Maltese market, reside in Malta and travel the Schengen area, visa free. While the concept of both programmes is by and large the same, they do differ in details and thus present different pros and cons depending on the applicant’s priorities.

Neither of the programmes is available to persons benefiting from other schemes, such as the High Net Worth Individuals - EU/EEA/Swiss Nationals Rules, the Malta Retirement Programme Rules, the Qualifying Employment in Innovation and Creativity Rules or the Highly Qualified Persons Rules.

1.1 The Global Residence Programme (GRP)

In order for a person to qualify under this programme, such person would be required to meet the following criteria:

  • Qualifying property holding: purchase of an immovable property at a consideration of not less than EUR 275,000 for a property situated in Malta (EUR 220,000 in the south of Malta or Gozo)
  • Alternatively, a property taken on a lease which is not less than EUR 9,600 per annum in Malta or EUR 8,750 per annum for a property situated in the south of Malta or Gozo
  • Pay an application fee of EUR 6,000 (EUR 5,500 in case of Gozo and south of Malta)
  • Receive stable and regular resources, sufficient to maintain themselves and any dependent person
  • Have health insurance covering themselves and their dependants for all risks in the EU procured by a company licensed in Malta or by a reputable international health insurance company
  • Be fluent in either English or Maltese
  • Have a clean criminal record
  • Reside no longer than 183 days a year in any other jurisdiction
  • Be a fit and proper person
  • Be in possession of a valid travel document

Under this programme, a third country national would be subject to pay income tax at a rate of 15% on income arising outside of Malta and remitted to Malta. Any other income arising in Malta, not chargeable to tax under this programme, shall be charged as separate income at the rate of 35%. Any foreign sourced income not remitted to Malta would not be subject to Maltese tax. A minimum tax of EUR 15,000 a year would be required.

The applicant must be represented by an authorised registered mandatory in order to apply for this tax status.

1.2 Malta Residence & Visa Programme (MRVP)

In order for a person to qualify under this programme, such person would be required to meet the following criteria:

  • Qualifying property holding: purchase of an immovable property at a consideration of not less than EUR 320,000 for a property situated in Malta (EUR 270,000 in Gozo or in the south of Malta)
  • Alternatively, a property taken on a lease which is not less than EUR 12,000 per annum in Malta or EUR 10,000 per annum for a property situated in the south of Malta or Gozo
  • Receive annual income of at least EUR 100,000 arising outside of Malta or the possession of capital of at least EUR 500,000
  • Commit to a 5-year long qualifying investment of at least EUR 250,000
  • Pay a contribution fee of EUR 30,000
  • Pay an application fee of EUR 5,500 (to be deducted from the contribution fee)
  • Have health insurance covering themselves and their dependants for all risks in the EU procured by a company licensed in Malta or by a reputable international health insurance company
  • Have a clean criminal record
  • Be a fit and proper person
  • Be in possession of a valid travel document

Under this programme, a third country national would be subject to Maltese tax on all income generated in Malta as well as foreign sourced income remitted to Malta. Capital gains made outside of Malta would not be subject to Maltese tax, regardless whether these were received in Malta or remitted to Malta. The exact taxation treatment would depend on the applicant’s domicile and residency.

2. Highly Qualified Persons

Non-EU individuals must meet the same criteria as EU applicants, with the same taxation policy applicable, as stated under A.9.
EEA and Swiss individuals may benefit from the tax benefit for a 5-year period and may once apply for an extension of additional 5 years. All other third country nationals may benefit from the programme for a 4-year period and may once apply for an extension of additional 4 years.

3. Other residence options

3.1 Employment


Under Maltese law a work permit is required for non-EU / EEA citizens to work in Malta. This is granted if certain criteria are met. For example, an extensive statement of the employer's need for planned employment in Malta (the so-called "labour market consideration" demonstrating that no EU citizen was available) and a proof of qualification or at least 3 years’ professional experience.

3.2 Self-employment

In order to pursue self-employment, a third-country national must meet at least one of the following criteria:

  • Make an investment of at least EUR 500,000 within 6 months from the date of issuance of the work permit. The investment must consist of property, plant and equipment and / or capital for business purposes. Lease agreements are not eligible
  • Be a highly qualified innovator with a sound business plan, which, within 18 months after the company was founded, provides for the hiring of at least three EU / EEA nationals
  • Sole representative of a foreign company (with a good reputation, established abroad for at least 3 years), who wants to set up a branch in Malta
  • Operate in the management of a project officially approved by Malta Enterprise and officially notified by the Employment and Training Corporation (ETC)

3.3 Shareholders / investors

In order to apply for a Malta residence permit, at least one of the following criteria must be fulfilled:

  • a total capital of at least EUR 500,000 paid by the applicant, which cannot be sold, shortened or transferred to third parties in the first 2 years after the issuance of the employment license;
  • An investment of at least EUR 500,000, consisting solely of property, plant and equipment, such as production facilities or machinery used for business purposes.

C. Malta Citizenship by Investment Programme 2014

Introduced at the beginning of 2014, the Malta Individual Investor Programme (IIP) offers high and ultra-high net worth individuals and families worldwide citizenship in Malta as a highly respected EU Member Country.
Successful candidates will be granted citizenship in Malta by a Certificate of Naturalization, which can also be extended to include their families.

Once a candidate is awarded Malta citizenship, which includes EU citizenship, they have the right of establishment in all 28 EU countries and Switzerland. They also have the ability to set up business in Malta, and can get a Malta passport enabling them to enjoy visa-free travel to more than 160 countries across the World including the United States.

Eligibility for Individual Investor Programme Malta

1. Fit and Proper Test

The Malta citizenship by investment program has some of the strictest due diligence standards of any immigrant investor program in the World to ensure only deserving and reputable applicants are granted Maltese citizenship.
As part of the Malta Individual Investor Programme, there is a four-tier due diligence process carried out directly by the government to comprehensively assess candidates. Applicants must have a clean criminal record, and the Malta government conducts extensive criminal checks with INTERPOL, the International Criminal Court, and various other sources and authorities. As part of the due diligence process, applicants must also provide a police certificate before they will be approved for European citizenship.

2. Good Health

In order to be admitted into the citizenship by investment Malta program, applicants must show that they do not suffer from any contagious diseases. All applicants must also be covered by an international health insurance policy.

3. Financial Contribution

All individuals and families applying to the Malta Individual Investor Program must make a significant non-refundable contribution to the National Development and Social Fund set up by the Government of Malta and run by a board of trustees. The fund, which is on the same level as the central bank, finances projects in the country linked to public health, education, job creation, social improvement, and innovation.

The following contributions must be made within four months of being issued a Malta IIP Letter of Approval in Principle:

  • Main applicant – EUR 650,000
  • Spouse – EUR 25,000
  • Minor children – EUR 25,000 each
  • Children 18-26 (unmarried) – EUR 50,000 each
  • Dependent parents & grandparents – EUR 50,000 each
  • Adult children (physically or mentally challenged) – EUR 50,000 each

Real Estate Purchase or Rental

Applicants must commit to retaining an immovable residence in Malta for a minimum time period of five years. This can be done by either buying a property in Malta for at least EUR 350,000, maintaining ownership for 5+ years, or by leasing a property for 5 years or more with a minimum annual rent of EUR 16,000. Applicants must provide evidence of owning or leasing a property on the islands within four months of receiving a citizenship Malta Letter of Approval in Principle.

Bonds Investment

Before a person can be admitted for Maltese citizenship by investment, applicants are required to invest at least EUR 150,000 in government approved financial instruments (bonds, stocks, and debentures that benefit the nation) and must commit to keeping the investment for at least five years.

Residence Requirement

Upon purchasing real estate or entering a property lease in Malta, investor citizenship candidates are issued a Malta identity document called an eResidence card. This signifies the commencement of their residency in Malta and also demonstrates the candidate's genuine link with the country. 12 months after an applicant has established residency in Malta, applicants who have maintained residence in the country will be granted citizenship. You do not need to spend all 365 days in Malta before citizenship is granted, Maltese law defines residence as "an intention to reside in Malta for any fiscal year, usually evidenced by a stay of a minimum of 183 days or by the purchase / rental of property together with a visit to Malta". This means that upon purchasing or leasing an apartment or villa in the Mediterranean island nation and procuring a Malta residence card, applicants are not required to spend any time in Europe. Candidates who have been a resident of the country for at least one year prior to I.I.P. approval already satisfy this residency requirement and can subsequently become a citizen of Malta much faster.

Malta Citizenship Scheme Application Timeline

Malta Residency: Potential candidates who are not already resident in the country are advised to begin the Malta residency process immediately since the Individual Investor Programme has a 12 month residency requirement.
Upon initiation of a nominee's residency in Malta, a small deposit of EUR 5,000 for the primary applicant and EUR 1,000 for each family member is due on account of the National Development and Social Fund contribution.

Citizenship Applications

Applications for Maltese Citizenship by Investment are to be made and processed wholly by Identity Malta, applicants having to be represented by a Maltese Authorised Registered Mandatory. We at Kresse International cooperate with several Mandatories.

Taxation of a new Maltese Citizen

The Maltese tax system is based on domicile and residence – but not citizenship. The grant of Malta citizenship to a non-domiciliary of Malta does not result in the beneficiary to acquire a new domicile of choice in Malta.
Residence for tax purposes is established by demonstrating the intention to reside in Malta on the basis of a day count of 183 days. Tax residents in Malta, not domiciled in the Maltese Islands, are taxable on a remittance basis. A non-domiciliary, who is not resident in Malta, is therefore not taxable on foreign source income not received in Malta, nor on any capital gains arising outside of Malta, whether remitted or not. Only on income and capital gains arising in Malta, a non-resident citizen of Malta shall be taxable.