MT
Residence Programme (RP)
Active
Flat rate
Malta · special tax regime
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
- Residence Programme (RP)
- Country
- Malta
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2014
- Expires on
- —
Details
- Summary
- 15% flat tax on foreign income remitted to Malta for qualifying EU/EEA/Swiss nationals who are not Maltese permanent residents.
- Eligibility
- EU/EEA/Swiss national who is not a permanent resident of Malta.
- Benefits
- 15% flat tax on foreign income remitted to Malta. Non-remitted foreign income not taxed. Maltese-source income taxed at normal rates up to 35%.
- Requirements
- Must pay minimum annual tax of EUR 15,000. Must hold qualifying property (same thresholds as GRP).
- Limitations
- Minimum EUR 15,000 annual tax. Transitional protection until 31 December 2031 under Individual Tax Programme reforms.
- Income types covered
- All foreign-source income remitted to Malta
- Duration details
- Indefinite
Other regimes in Malta
| Name | Type | Rate |
|---|---|---|
| Global Residence Programme (GRP) | Flat rate | 15.0% |
| Malta Retirement Programme (MRP) | Flat rate | 15.0% |
| Nomad Residence Permit (NRP) income tax rules | Flat rate | 10.0% |
| Tax Treatment of Highly Skilled Individuals | Flat rate | 15.0% |
View source PwC Worldwide Tax Summaries