Malta: Global Residence Programme

INSIGHTS

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.