Updated
MT-GRP
Tax residency
A flat rate of 15% on foreign income remitted to Malta: a status for those ready to keep a home on the island and pay a minimum tax from €15,000 a year.
01 / About the program
The Global Residence Programme gives a special tax regime to citizens of countries outside the European Union. Foreign income remitted to Malta is taxed at a flat rate of 15%; income left outside the country is not taxed under this regime. The minimum tax is €15,000 a year whatever the sum remitted.
The GRP gives a regime of taxation. Residency is arranged on that basis separately and renewed every year — this is exactly where the programmes get confused.
Only foreign income actually remitted to Malta is taxed. Income of Maltese origin is taxed at the ordinary rate of 35%.
It is paid whatever you have remitted. So the regime pays off on a substantial income and does not on a modest one — we work it out before filing.
Rent from €8,750 a year or the purchase of a property from €275,000. In the south of Malta and on Gozo the thresholds are lower. The housing is maintained for the whole life of the status.
02 / What you get
Foreign income remitted to Malta is taxed at a single rate. The progressive scale up to 35% does not apply to it.
The regime is built on remittance: what is not brought onto the island is not taxed by it. Capital gains made abroad are not taxed even when remitted.
A spouse, dependent children and other dependent relatives come into the same status. No additional tax is charged for dependants.
On the basis of the GRP a resident card is arranged, renewed each year. It gives travel around Schengen for up to 90 days in every 180.
Malta has a wide network of double taxation treaties — we check the particular country separately.
English is an official language, and the tax administration and the banks work in it. For a family and a business that removes the language barrier.
A preliminary assessment
Set out who is applying with you. With the calculation we show the tax for your structure of income, a comparison of renting with buying, the timeline by stage and a plan of action.
Who is applying for the status?
about a minuteno calls and no obligationsconfidential
03 / Why people apply
The GRP is taken not for the move but for the tax. It is an instrument for someone with a high foreign income who is ready to keep a home in Malta and spend part of the year there.
One rate instead of a progression and a clear minimum sum. On an income of several hundred thousand euro the difference is felt.
You decide how much to bring onto the island. Planning the remittances is the main instrument for managing the tax in this regime.
On the basis of the regime a resident card is arranged — a lawful status in an EU country with travel around Schengen.
If you choose to buy, the property stays yours. Renting costs less to enter, but the money goes without remainder.
A spouse and children come in with no additional tax. For a family that markedly changes the figure per person.
An annual return, evidence of the housing and of the minimum tax. The procedure is well run and holds no surprises.
04 / Travel
The GRP is a tax regime. Travel is provided by the resident card arranged on the basis of it.
Residence on the island at any time. The programme does not oblige you to live in Malta, but it requires that you not be a tax resident of another country for more than 183 days in a year.
The resident card gives travel around the Schengen area for up to 90 days in every 180.
The card is renewed each year on evidence of the housing, the insurance and the payment of the minimum tax.
You travel to third countries on your current passport of citizenship: that is what sets the visa regime, not the status.
Sources: the Global Residence Programme Rules (S.L. 123.148) and the Schengen Borders Code (Regulation (EU) 2016/399) as to the 90 days in every 180. The tax consequences depend on your personal situation and call for advice from a tax specialist.
05 / The composition of the application
The status covers the family of the main applicant. Open a row to see the conditions.
06 / Cost
The expenses are made up of the housing, the minimum tax and the one-off fees. The number of people in the application does not change the minimum tax.
Renting a home · a lower entry
from€8,750
≈ $10,000
The holding period The whole life of the status
Buying a home · the asset stays yours
from€220,000
≈ $255,000
The holding period The whole life of the status
The housing option
Where the housing is
The conditions follow the Global Residence Programme Rules. Besides the housing, a minimum tax of €15,000 is paid each year and a return is filed; one-off come the administrative fee and the services of a licensed representative. This is a preliminary calculation, not tax advice: the outcome depends on the structure of your income.
07 / Comparison
Malta has several different statuses and they are constantly confused. Here is how the GRP differs from the permanent residence programme.
| The GRP | MPRP (permanent residence) | Cyprus (permanent residence) | The UAE | Portugal | |
|---|---|---|---|---|---|
| What it gives | A tax regime | A permanent status | A permanent status | Residency | A temporary status |
| The housing threshold | Rent from €8,750 a year | €300,000 | €300,000 | AED 2,000,000 | no housing in the programme |
| Tax | 15% on remitted income | The ordinary rules | The ordinary rules | No income tax | The ordinary rules |
| Renewing the status | Every year | Not required | Not required | Once every 10 years | Every 2 years |
| The time to arrange it | 3–4 months | 6–8 months | 2–3 months | 1–2 months | 6–18 months |
The comparison is given as at the date this page was updated. The choice between the GRP and the MPRP depends on what you need: a tax regime or a permanent status.
Full program comparison →10 / How it works
We calculate the tax for your structure of income: how much you plan to remit to Malta and what income will stay outside the country. We compare it with your current burden.
Citizenship, family composition, tax residency in other countries, the source of funds. We check that you meet the requirements of the programme.
Renting or buying, the south of Malta and Gozo or the rest of the island. The thresholds differ, so the decision affects both the budget and the location.
The application is filed by an authorised representative. The administrative fee is paid and the file on the applicant and the family is prepared.
The tax authority checks the applicant and confirms the right to the regime. It takes 3–4 months.
The lease or purchase is arranged and the minimum tax for the first year is paid. The status is confirmed by a certificate.
Residency is arranged on the basis of the status. Every year the housing, the insurance and the payment of the minimum tax are evidenced.
The same seven steps as a document: what we prepare at each stage, which documents are needed and what is evidenced each year.
The Global Residence Programme operates under the rules of S.L. 123.148.
Work out the tax11 / Our role
The main mistake in this programme is arranging a status you do not need. We start not with the documents but with the calculation: whether the regime saves you anything in your situation.
The minimum tax of €15,000 a year is always paid. Below a certain level of income the regime is simply a loss — we say so directly.
The GRP, the MPRP and ordinary residency solve different problems. We choose the one that meets your purpose, not the one that costs more.
Planning the remittances to the island, the annual return, evidencing the minimum tax — we work together with a tax adviser.
The housing, the insurance, the tax, the renewal of the card. Missing any one of them puts the status in question — we keep that calendar.
12 / Team
The application is run by a permanent team: a tax specialist, a lawyer for the programme and a family coordinator.
Nikos PappasBanking Relations SpecialistCalculating the regime and the returns
Andres FerreiraHead of Investment AdvisoryStrategy and the choice between statuses
Martina VeberHead of Case ProcessingRunning the application legally and the documents
Irina ShternHead of Hungary OfficeCoordinating the family and contact at every stage13 / Case studies
Names and details are changed by agreement with the clients; the facts of the cases are real.
14 / Reviews
Real reviews from the reviews page — with photographs and links to the case behind them.
DavlatOwner of a textile factoryThrough Grenada I am planning an E-2 visa to the US — BRIDGES built the plan for both steps straight away. The passport is already in hand and we are preparing the second part.
Read the case
DmitryOwner of a factoryIt was important to separate business risk from the family. Now the family has European status and a school in Budapest, and I have a clear head.
Read the caseMy schedule leaves no hour for paperwork. All that was needed from me was a passport, some certificates and three signatures — the team did the rest. That is how I like to work myself, and I am glad I found people who work the same way.
All reviews15 / Materials
Materials on the Maltese tax status: how the tax is calculated, the requirements as to housing and the composition of the application.
The main materialPresentation
The presentation gathers the essentials: how the 15% rate works, the minimum tax, the requirements as to housing, the family composition and the order of work.
Inside:
PDF · free · current as of August 2026
We calculate the tax for your structure of income and compare it with your current burden.
The list of documents for the applicant and each family member, marking what has to be translated and certified.
The housing, the insurance, the minimum tax and the return — the calendar of obligations for the year.
All the materials are updated regularly by our team and are used when supporting BRIDGES clients.
16 / News
The Global Residence Programme was introduced: a flat rate of 15% on foreign income remitted to Malta, with a minimum tax each year.
A judgment of the Court of Justice of the European Union struck down the Maltese scheme of citizenship for direct investment. The tax and residency programmes, the GRP among them, continue to operate.
Worth having
The short document we give clients before the start: how the tax is calculated, the requirements as to housing, the annual obligations and the stages — in one list, with nothing padded.
Inside the document
We will send it after a short form - no call or obligation.
17 / Questions
A special tax regime: foreign income remitted to Malta is taxed at a flat rate of 15%. The right to live in the country itself comes from the resident card, which is arranged on the basis of this status and renewed each year.
The minimum tax is €15,000 a year whatever the sum remitted. If 15% of the remitted income exceeds that sum, the actual tax is paid. On top come the rent or the upkeep of the home and the annual return.
On a modest foreign income. The minimum tax is always paid, so on an income where 15% comes to markedly less than €15,000 the regime works out dearer than ordinary taxation. We work that out before filing.
Foreign income you do not remit to Malta is not taxed under this regime. Capital gains made outside the country are not taxed even when remitted. Income of Maltese origin is taxed at the ordinary rate of 35%.
The programme sets no compulsory minimum of days, but you may not be a tax resident of another country for more than 183 days in a year. A home on the island is maintained for the whole life of the status.
Renting — from €9,600 a year, and from €8,750 in the south of Malta and on Gozo. Buying — from €275,000, and from €220,000 in the south and on Gozo. Renting costs less to enter, buying leaves you an asset. We compare both over your own horizon.
A spouse, dependent children up to 25, children with a disability with no age limit and other dependent relatives. No separate minimum tax is charged for them.
The GRP is a tax regime with an annual renewal of the resident card. The MPRP is permanent residence with no tax reliefs, but with no annual evidence either. They are different problems, and the choice should follow the purpose, not the price.
3–4 months from filing to confirmation of the status. After that the resident card is arranged.
Valid housing, medical insurance, payment of the minimum tax and the filing of the return. Missing any one of them puts the status in question — we keep that calendar for the client.
INITIAL ASSESSMENT
We will design a solution for your case, choose the country and the right status, and take the whole process through to the result.
