Immigration

There are several pathways to citizenship. These may include citizenship by birth, registration, naturalisation or, in certain cases, investment or exceptional contribution.

Many of our clients are looking for a future that offers greater flexibility, stability and security. Our role is to help them safeguard their prosperity and plan effectively for future generations.

We regularly advise high-net-worth and very-high-net-worth individuals from a wide range of geographic and cultural backgrounds. Our team is attuned to the cultural nuances of different regions and ensures that this sensitivity is reflected in the services we provide.

Citizenship

Citizenship for exceptional services by merit:

Malta provides a route to citizenship for individuals who make a significant contribution to the country’s national interest.

This may apply to individuals who provide exceptional service or make outstanding contributions that benefit the Republic of Malta or humanity. It may also apply where the individual’s naturalisation is considered to hold exceptional value for the country.

Examples may include contributions that create employment opportunities or support Malta’s wider economic, cultural or social development.

Citizenship by birth in Malta:

Citizenship by birth is primarily determined by the citizenship status of the parents at the time of the child’s birth.

A child born in Malta to at least one Maltese parent automatically acquires Maltese citizenship. Children born abroad to Maltese parents may also be eligible for citizenship by descent.

The specific criteria may vary depending on the circumstances. In some cases, parents may need to register the birth with the Maltese authorities to confirm the child’s citizenship status.

This form of citizenship helps preserve Maltese heritage and cultural ties across generations.

Citizenship by registration in Malta:

Citizenship by registration is available to individuals who have specific connections to Malta.

This may include:

• spouses of Maltese citizens;
• descendants of Maltese nationals;
• individuals of Maltese descent; and
• individuals with a Maltese parent or grandparent who were born outside Malta.

The registration process typically involves providing evidence of the relevant familial connection.

This pathway allows individuals with Maltese roots to formalise their bond with the country and enjoy the benefits of citizenship.

Citizenship by naturalisation in Malta:

Naturalisation is a pathway to citizenship available to long-term residents of Malta.

Applicants are generally required to have lived in Malta for at least five years. The process usually involves proving continuous residence, good character and a clean criminal record.

This route provides an opportunity for dedicated residents to become full members of the Maltese community and enjoy the rights and privileges that come with citizenship.

Residence

Malta offers a range of residence options for non-EU nationals. These cater to different needs, including permanent residence, remote working, entrepreneurship and long-term relocation.

Each programme offers a distinct combination of opportunities and benefits, making Malta an attractive destination for individuals, families and businesses.

Malta Permanent Residence Programme:

The Malta Permanent Residence Programme, or MPRP, offers a straightforward route to permanent residence in Malta.

Designed for non-EU nationals, the programme provides a secure and stable living environment, together with access to a European lifestyle.

To qualify, applicants must fulfil several requirements, including:

• making a contribution to the Government of Malta;
• paying a non-refundable administration fee;
• making a donation to a registered philanthropic, cultural, sport, scientific, animal welfare or artistic non-governmental organisation or society in Malta; and
• acquiring or renting qualifying property.

Successful applicants and their families may live, work and study in Malta indefinitely.

The MPRP is particularly suitable for individuals seeking long-term stability and visa-free travel across the Schengen Area.

Nomad Residence Permit:

The Nomad Residence Permit is designed for remote workers and digital nomads seeking a temporary but extended stay in Malta.

This programme is suitable for individuals who are employed or contracted outside Malta and wish to work remotely from the island.

Applicants must show that they can work independently of location and have a stable income.

The permit allows for a one-year stay and may be renewed three times, allowing for a maximum stay of four years. Permit holders may also include family members in their application.

Start Up Residence Programme:

Malta’s Start-Up Residence Programme is tailored for entrepreneurs and innovators who wish to establish or expand their business in Europe.

Eligible applicants must present a viable business plan and demonstrate the potential to contribute to Malta’s economy.

The programme offers residence permits to:

• founders;
• co-founders;
• core employees; and
• eligible family members.

The Malta Start-Up Residence Programme grants a three-year residence permit, extendable for an additional five years. During this period, beneficiaries may reside in Malta while launching and developing their start-up venture.

Malta Tax Residence

Malta provides a variety of tax residence options for EU and non-EU nationals.

Whether clients are seeking favourable tax conditions, a high standard of living or an attractive retirement destination, Malta’s tax residence programmes offer practical solutions.

The Residence Programme:

The Residence Programme, or TRP, is designed for EU, EEA and Swiss nationals seeking to benefit from Malta’s tax regime.

TRP offers special tax status to individuals who meet specific criteria, including owning or renting property and having a stable income.

Successful applicants benefit from a 15% flat tax rate on foreign income remitted to Malta and have the right to reside in Malta.

Applicants granted special tax status under the TRP must pay a minimum annual tax of €15,000. Family members may also be included in the application.

This programme is suitable for individuals seeking a stable and welcoming place to live, with the added advantage of a beneficial tax structure.

The Global Residence Programme:

The Global Residence Programme, or GRP, is designed for non-EU, non-EEA and non-Swiss nationals who wish to reside in Malta and benefit from its tax environment.

The requirements are broadly similar to those under the TRP. Applicants must purchase or rent property in Malta and have a stable income.

GRP beneficiaries benefit from a 15% flat tax rate on foreign income remitted to Malta and have the right to reside in Malta.

Applicants granted special tax status under the GRP must pay a minimum annual tax of €15,000. Family members may also be included in the application.

The Malta Retirement Programme:

The Malta Retirement Programme, or MRP, is designed for EU and non-EU nationals who are looking to retire in Malta.

Applicants must receive a pension that constitutes at least 75% of their total income. They must also own or rent property in Malta.

The MRP offers a 15% flat tax rate on foreign income remitted to Malta, supporting a tax-efficient retirement structure.

Applicants granted special tax status under the MRP must pay a minimum annual tax of €7,500. Family members may also be included in the application.

This programme is suitable for retirees seeking a peaceful Mediterranean lifestyle, combined with the benefits of Malta’s tax framework.

Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules confirm Malta’s commitment to attracting specialised foreign talent.

The Rules replace several separate tax regimes with a single, harmonised framework. They provide for a preferential flat tax rate of 15% on qualifying employment income earned by eligible individuals working in regulated sectors.

The Rules set out eligibility criteria for new applicants. They also include transitional provisions for eligible individuals who, as at 31 December 2025, qualified as beneficiaries under the previous rules.

These previous regimes include:

• the Highly Qualified Persons Rules;
• the Qualifying Employment in Innovation and Creativity Rules;
• the Qualifying Employment in Aviation Rules;
• the Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities Rules; and
• the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules.

Why WH Partners

Our cross-disciplinary team combines in-depth knowledge of immigration, tax and private client services to create tailored migration strategies.

With a strong regional footprint across Malta, Italy, Romania, Poland and the UAE, WH Partners helps clients pursue global mobility with confidence, clarity and compliance.