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The Residence Programme (TRP)
Who may apply?
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1) EU nationals, a national of Iceland, Norway or Liechtenstein or a national of Switzerland.
2) Who is not a beneficiary of any other tax programme.
3) Owns or rents a qualifying owned property or qualifying rented property
which the individual occupies as his principal place of residence
worldwide. The values of the property must be as follow:
A. Owned:
i. Immovable property situated in Malta other than in the south of Malta
must be of a minimum value of €275,000.
ii. Immovable property situated in the south of Malta or Gozo must be of
a minimum value of € 220,000.
B. Rented:
i. Immovable property situated in Malta other than in the south of Malta
Malta must be of a minimum value of €9,600 per annum
ii. Immovable property situated in the south of Malta and gozo Malta
must be of a minimum value of € 8,750 per annum
Once granted the Special Tax Status, Applicant can apply for a Residence Permit
Applicants must be in a possession of a stable regular income and are expected
to reside in Malta for a minimum of 183 days per calendar year.
Through this programme beneficiaries and his dependants benefit from a tax
rate of 15% on any income that arises outside Malta and is subject to a
minimum tax payment of 15,000 Euro annually.
Any other income arising in Malta, will be subject to tax at a flat rate of 35%.