Malta’s Residence Schemes

Kresse International, the leading German Law Firm and Business Advisory Group in Malta, offers assistance in relation to all kinds of residency programs in Malta, thus facilitating the relocation of its clients.

 

The below provides you with a comprehensive insight into the various options.

 

 

EU, EEA and Swiss nationals are eligible to apply for Maltese residency if they intend to reside in Malta for more than 3 months on the legal basis of the EU Directive 2004/38/EC , which grants Union citizens and their family members to reside freely within EU Member States. 

 

 

An individual must hold the status of an EU/EEA or a Swiss national holding a valid identity card or passport. The right of residence in another EU country applies to individuals who are self-employed, self-sufficient, or following a course of studying and extends to family members of an EU national who satisfies these conditions. The applicant is still required to rent or purchase property in Malta (with no minimum value of rental or purchase price). In addition, non-domiciled residents of Malta are subject to pay a minimum annual tax of €5,000 if one earns at least €35,000 of annual income outside of Malta. 

 

 

Applications usually take between six (6) to eight (8) weeks processing time until all due diligence checks are concluded by Identita’ (formerly known as Identity Malta). Once completed, a biometric appointment is set up at Identita’ and shortly after an applicant can pick up his Maltese residency card.

 

 

The Nomad Residence Programme (the “NRP”) permits third-country nationals (“TCNs”) (excluding nationals from the current ineligible countries list) the right to live in Malta whilst maintaining their employment or business activities in another country even if their employer has no presence in Malta. 

 

 

The NRP is targeted towards individuals who can work remotely and independent of location using telecommunication technologies. Eligible applicants must prove they are either employed, self-employer or freelancers and must prove they have a guaranteed source of income for a minimum period of 5 months (cumulative) from the day of application with a minimum gross yearly income of €42,000. Other eligibility criteria include holding:

 

- a valid travel document,

- a rental or purchase agreement covering the duration of the permit upon approval of the application,

- a valid health insurance policy upon approval of the application.

 

Dependents such as spouses and minor children or adult children principally dependent on the main applicant may join the applicant, subject to approval. A government application fee of €300 per family member is applicable.

 

 

The permit is issued for a one (1) year duration and can be renewed three (3) times, for a total stay of a maximum of four (4) years at the discretion of Residency Malta Agency, subject to the applicant still being able to satisfy the programme criteria. 

 

Renewal must at least be submitted between two to three (2-3) months prior to the expiry date of the applicant’s current NRP permit.

 

 

A €300 non-refundable application fee applies, with processing taking up to sixty (60) working days during which background checks are concluded. Should the application be successful, a letter of approval in principle is issued whereby within thirty (30) days the applicant must submit proof of accommodation and a health insurance policy. Once finalised, a letter of final approval is issued. If an applicant requires an entry visa, they will be contacted by the Central Visa Unit at Identità to guide them on the process. The residence card takes between three (3) to four (4) weeks to be issued.

 

 

The Startup Residence Programme (the “SRP”) is intended for TCNs (excluding nationals from the current ineligible countries list) allowing these individuals to reside in Malta while launching their start-up venture and scale-ups in Malta.

 

 

Applicants must be founders, co-founders or core employees over 18 years of age who have not had previous applications for permanent residency or residency by investment status or citizenship rejected in Malta or abroad. Other eligibility criteria include:

 

- holding a clear criminal record,

- having recognised health insurance covering risks in Malta and other EU countries.

 

The start-up shall be considered eligible only if it is engaged in activities such as software development, manufacturing, and pharmaceuticals (reach out for the full list). Additionally, the start-up must have been registered for no longer than seven (7) years and the incorporated start-up in Malta must place a tangible investment or paid up share capital of not less than €25,000.

 

Immediate family members can be included in the main applicant’s application. The fees applicable for applying for the SRP include a €750 fee for the main applicant and each dependant. 

 

 

The residence permit is issued for an initial three (3) year period following approval from the Malta Enterprise and Residency Malta which can be renewed for a further five (5) years if the mentioned entities confirm the start-up is still ongoing and the founder or co-founder still meets the eligibility criteria.

 

 

Applications are to be submitted to the Residency Malta Agency and the Malta Enterprise. Along with the application form, the applicant must also attach a business plan to ensure that the activity is eligible. The residence permit will then be issued once the application is approved and the start-up is fully incorporated in Malta.

 

 

The Global Residence Programme (the “GRP”) is available for TCNs who can prove economic self-sufficiency and do not rely on Malta’s social system. The aim of the GRP is to recognise a tax resident, for Maltese tax purposes, those TCNs satisfying the eligibility criteria of the GRP. Individuals who successfully qualify for the GRP are entitled to a taxation of a flat rate of 15% on income that is received in Malta from foreign sources and a flat rate of 35% of income arising in Malta. 

 

 

Applicants must hold a valid travel document, make a minimum tax payment of €15,000 annually and a one-time administrative fee of €6,000 (€5,500 if the property is situated in the South of Malta or Gozo). Applicants must also maintain a permanent address in Malta or Gozo in the form of residential property purchased or rented in Malta with a minimum value of €275,000, in Gozo or the southern region of Malta for €250,000-220,000 or rent at €9,600-€8,750 annually. Other eligibility criteria include:

 

- a police conduct,

- having recognised health insurance covering risks in Malta and other EU countries,

- cannot currently be benefiting from other tax schemes like the High-Net-Worth Individuals or Retirement Programme rules. 

 

An application can include the main applicant’s spouse, financially dependent ascendants and other non-family members and dependent relatives. Children under the age of 25 are automatically eligible for inclusion.

 

 

The permit is granted for one (1) year with indefinite renewals as long as conditions are met. 

 

 

The application and all relevant documentation are to be submitted to the International Tax Unit via an Authorised Registered Mandatory authorised by the Maltese Government to handle applications. A letter of in principal approval is issued once all due diligence checks are completed. An interview with the Commissioner will follow suit. On average the entire process would typically take around three to four (3-4) months.

 

 

The Residence Programme (the “TRP”) is a tax status programme intended for EU, EEA and Swiss nationals interested in acquiring tax residence in Malta. The aim of this incentive is to grant beneficiaries a special tax status which entails a reduced tax rate of fifteen (15%) percent on any foreign income remitted to Malta. This programme is similar to the Global Residence Programme offered to TCNs and identical in its eligibility, validity requirements and its application process. 

 

 

The Malta Permanent Residence Programme (the “MPRP”) offers permanent residence to third-country nationals. Malta continues to offer competitive advantages to other European Countries offering similar programmes with the MPRP. In contrast to other residency schemes/programmes, the MPRP allows for a property rental option without requiring the purchase of property.

 

 

Main applicants must hold at least €500,000 in capital assets, including a minimum of €150,000 in financial assets, or alternatively, €650,000 in total assets with at least €75,000 in financial holdings. An investor must also hold a permanent Maltese address to be eligible either through renting property or making a property investment, together with a contribution to the government and a donation to charity. Tax resident status is not an automatic consequence of acquiring permanent residence in Malta. For a deeper dive into the figures and finer details, take a look at our related article “Secure Permanent Residency in Malta as a Third Country National before the 2025 Amendments Come into Force”. 

 

 

Residence cards issued under the MPRP are issued for five (5) years and are renewable indefinitely with annual compliance checks for the first five years provided all criteria are met.

 

 

The application process usually takes between six to twelve (6-12) months.