Flat rate
15.0%
minimum tax EUR 15,000
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Malta, without the regime
Overview
- Regime
- Global Residence Programme (GRP)
- Country
- Malta
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2013
- Expires on
- —
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
Other regimes in Malta
| Name | Type | Rate |
|---|---|---|
| Malta Retirement Programme | Flat rate | 15.0% |
View source PwC Worldwide Tax Summaries