Global Residence Programme (GRP) — Malta Special Tax Regime
🇲🇹 GLOBAL RESIDENCE PROGRAMME (GRP)
Malta — Special Tax Regime
Status
Active
Effective From
Jan 1, 2013
📋 DETAILS
Summary
15% flat tax on foreign income remitted to Malta for qualifying non-EU/EEA nationals.
Eligibility
Must be non-EU/EEA national. Must purchase or rent qualifying property in Malta.
Benefits
15% flat tax on foreign income remitted to Malta. Non-remitted foreign income not taxed. Maltese-source income taxed at 35%.
Requirements
Must pay minimum annual tax of EUR 15,000. Must hold qualifying property.
Limitations
Minimum EUR 15,000 annual tax. Property requirements (purchase EUR 275k+ or rent EUR 9,600+).
Income Types Covered
All foreign-source income remitted to Malta
Duration Details
Indefinite
💰 FINANCIAL
Flat Rate
15.0%
Minimum Tax
EUR 15,000
Minimum Investment
EUR 275,000
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax
35.0%
VAT
18.0%
Capital Gains
35.0%
Treaty Count
76
📋 OTHER REGIMES IN MALTA
| Name | Type | Rate |
|---|---|---|
| Malta Retirement Programme | Flat rate | 15.0% |
📚 SOURCE
PwC Worldwide Tax Summaries
View source →