Malta: Global Residence Programme
21 Mar 2019
Malta’s Global Residence Programme applies to individuals who are not long-term residents of Malta and who are not EU, EEA or Swiss nationals.
Individuals may apply for a special tax status and qualify for the following:
- a flat rate of 15% (subject to a minimum tax of €15,000 per annum) from foreign sourced income which is remitted to Malta;
- no tax on capital gains outside Malta;
- 35% tax on any other income arising in Malta;
- possibility of claiming double tax relief on the foreign income remitted to Malta.
Discover the main conditions and further information in the infographic below.