Malta Global Residence Programme (GRP): Costs, Tax and Rules for Non-EU Nationals

The GRP creates a specific legal status: special tax residence. It is not permanent residence, long-term residence, or a step towards Maltese citizenship.

GRP status gives the holder:

• A Maltese temporary residence card, valid for one year initially and renewable for two years thereafter
• The right to reside in Malta
• Short-stay Schengen travel rights (up to 90 days in any 180-day period) on the basis of the Maltese residence card
• Remittance-basis taxation: 15% flat rate on foreign-source income transferred to Malta, 0% on foreign income not remitted, 0% on capital gains realised outside Malta
• No inheritance tax obligation in Malta

What GRP status does not give you: permanent residence (that is the MPRP route), EU citizenship, the automatic right to work in Malta (a separate work permit is required), or a Maltese passport. After five years of continuous GRP status, accompanied by qualifying physical presence, an applicant may be eligible to apply for EU long-term resident status under standard EU law. That is a separate administrative application, not an automatic progression.

The GRP suits internationally mobile non-EU nationals who:

• Want a Schengen-area residence card with a recurring, controllable cost rather than a large one-off contribution
• Have significant foreign-source income they can structure around what is remitted to Malta, since only remitted income is taxed
• Travel across multiple countries and cannot commit to spending 183 days or more in any single jurisdiction
• Need to include adult children up to 25, dependent siblings, parents, or household staff in the same application

It is a less natural fit for those who want permanent residence without ongoing minimum-tax obligations, or for those who intend to spend most of their time in Malta long-term. For those profiles, the Malta Permanent Residence Programme is the more direct route.

Application fee

The standard application fee is EUR 6,000, paid at submission and non-refundable. If the qualifying property is located in Gozo or the south of Malta and has already been purchased or rented at the time of submission, the fee reduces to EUR 5,500.

Minimum annual tax

Each year, the GRP holder pays whichever is higher: EUR 15,000 (the floor), or 15% of foreign-source income remitted to Malta in that year. Foreign income not remitted to Malta is not taxable. Capital gains realised outside Malta are also outside the scope.

If you remit EUR 80,000 in a given year, your tax is EUR 15,000 (15% of EUR 80,000 equals EUR 12,000, which is below the floor). If you remit EUR 200,000, the tax is EUR 30,000. The annual tax payment is due by 30 April of the following year; the tax return by 30 June.

Qualifying property

The property must be the applicant's principal place of residence worldwide. No one other than the applicant and their dependants may reside in it; it cannot be sublet.

Indicative total cost of ownership

The figures below show the minimum annual outlay under each option, assuming the EUR 15,000 floor tax. Actual tax will be higher if 15% of remitted income exceeds EUR 15,000. Property purchases represent a real-estate asset, not a sunk cost. All figures per S.L. 123.148 and Malta Tax and Customs Administration GRP guidelines.

Year 1 rent figures: application fee + minimum tax + annual rent. Purchase figures: application fee + minimum tax + purchase price. Gozo/South application fee: EUR 5,500 (reduced rate applies when property is secured at submission).

On the rent-only basis, the GRP's lower year-one entry cost is offset by a higher annual running rate than the MPRP (which has no minimum-tax obligation). Over roughly nine years, the cumulative cost of GRP on the Gozo/South rent option draws level with the MPRP's higher upfront cost. Buyers planning to hold status for a decade or more should factor that crossover into the route comparison.

The GRP imposes no minimum stay in Malta. The restriction runs in the other direction: GRP holders must not spend more than 183 days in any single other jurisdiction in a calendar year.

This is a tax-integrity provision, not a Malta-presence obligation. Someone who spends four months in Canada, three months in Malta, and the remainder across several other countries satisfies the condition. Someone who lives seven months of the year in the United States while holding GRP status does not. A declaration confirming compliance must be included in the annual tax return each year.

If the restriction is breached, GRP special tax status is terminated. The Commissioner must be notified within four weeks of the holder becoming aware of a breach.

The GRP establishes a specific tax position, distinct from ordinary Maltese tax residence and from the MPRP. Per S.L. 123.148 and the Malta Tax and Customs Administration GRP guidelines:

Foreign-source income remitted to Malta is taxed at 15% from the year status is obtained until the year it ends. The rate covers the main applicant, their spouse, and financially dependent children (under 18, and aged 18 to 25 if not economically active). Income you keep outside Malta is not taxed; capital gains realised outside Malta are not taxed either. Malta-source income is taxed at 35%, the standard Maltese rate, and capital gains realised in Malta are taxed at ordinary Maltese rates. There is no inheritance tax in Malta. Where income was already taxed abroad before being remitted, double-taxation relief is available.

Individual tax outcomes depend on personal circumstances, income structure, and applicable double-tax treaties. A qualified Maltese tax adviser should assess your specific position before applying. For broader context on Malta's residency benefits and tax advantages, our Malta overview covers the wider picture.

GRP status covers the main applicant and a defined set of dependants, all on the same application:

• Spouse: includes same-sex partners where the marriage or registered partnership is legally recognised; de facto partners are eligible if the relationship has lasted at least two years and can be demonstrated.
• Children under 18: common children, and children from previous relationships of either the applicant or the spouse.
• Children aged 18 to 25: eligible if not economically active and wholly or substantially financially dependent on the main applicant.
• Siblings (brothers and sisters): eligible if wholly or substantially financially dependent on the main applicant.
• Parents and grandparents of the main applicant or spouse, provided they are financially dependent.
• Household staff (housekeepers, nannies): eligible if they have provided services to the family for at least two years prior to the GRP application. Limited exceptions apply when a previous staff member passed away recently or when care was required due to a sudden illness.

When the dependant pool changes (a child turns 25, a sibling becomes economically active, a new household staff member is added), the Authorised Registered Mandatory (ARM) must notify the Commissioner within four weeks.

Both programmes are available to non-EU, non-EEA, non-Swiss nationals and both provide a Maltese residence card with Schengen travel rights. They differ substantially on legal status, cost structure, and what they deliver long-term.

The GRP fits better when you want a controllable recurring tax structure, your income is predominantly foreign-source and you can manage what is remitted to Malta, your family includes adult children up to 25 or household staff, or you want a faster processing timeline. The MPRP fits better when permanent residence is the goal, you plan to spend extended periods in Malta, you have adult children over 25 who need to be covered, or you want long-term settled status without annual compliance obligations.

For a full breakdown of the MPRP's fees and investment options, our Malta Golden Visa cost breakdown and Malta Permanent Residence Programme guide cover the detail.

GRP status requires annual compliance. By 30 June each year, the following must be submitted to the Commissioner for Revenue:

1. Annual tax return and declaration
2. Proof of minimum tax payment (EUR 15,000, or 15% of remitted income if higher)
3. Certified copy of the current health insurance policy
4. Certified copy of the rental agreement or property deed
5. Declaration confirming no single jurisdiction exceeded 183 days in the previous calendar year

Residence cards must be renewed every two years through the same biometrics process at Identità.

GRP status is permanently lost if the holder: acquires EU, EEA, or Swiss nationality; ceases to hold a qualifying property at any point; becomes an EU long-term resident; or spends 183 or more days in a single other jurisdiction in a calendar year. Routine non-compliance with tax obligations also triggers termination.

The Malta GRP has a well-defined structure, but the details carry real weight: the 183-day tracking obligation, the biometrics window, the annual compliance cycle, and how much foreign income to remit each year all shape your actual cost and risk. Getting these right from the outset avoids problems that are expensive to correct later.

My Golden Visa's lawyers have guided clients through the GRP from document collection to residence-card issuance. If you are deciding between the GRP and the MPRP, or want to understand how GRP tax treatment fits your income structure, our consultants can assess your situation directly. Contact us to start the conversation.

For a broader view of residence by investment routes across Europe and the Caribbean, our complete guide to golden visas and residency programmes covers the main options.