Malta Global Residence Program (GRP): Tax-Friendly Residency for Non-EU Nationals


Last updated: 2025-08-26 Source: WealthShield Author:Emma Lawson
intro:Meta Description The Malta Global Residence Program (GRP) offers non-EU nationals tax residency with reduced overseas income tax rates, renewable residency permits, and a path to citizenship after 5 years. Introduction The Malta Global Residence Prog

Meta Description

The Malta Global Residence Program (GRP) offers non-EU nationals tax residency with reduced overseas income tax rates, renewable residency permits, and a path to citizenship after 5 years.


Introduction

The Malta Global Residence Program (GRP) is one of Europe’s most attractive tax residency schemes for non-EU/EEA nationals. Launched in 2013, the program allows applicants and their families to settle in Malta, enjoy residency rights, and benefit from favorable tax treatment on foreign income.

Unlike Malta’s Permanent Residence Program (MPRP), which is investment-driven, the GRP is designed for individuals with stable income and accommodation who want to establish long-term residency and tax domicile in Malta without a large upfront contribution.

Successful applicants can apply for long-term residence and citizenship after 5 years, provided they meet residence and integration requirements.



Program at a Glance

  • Program Type: Independent Means / Tax Residency Visa
  • Minimum Investment: None (proof of means required)
  • Property Requirement: Purchase: €220,000 (South Malta/Gozo) or €275,000 (rest of Malta) Lease: €8,750/year (South Malta/Gozo) or €9,600/year (rest of Malta)
  • Time to Permanent Residency: 5 years
  • Time to Citizenship: 5 years (requires 4 years continuous residence before application)
  • Physical Presence Requirement: No minimum stay, but cannot reside >183 days/year in another country
  • Application Processing Time: 2–3 months
  • Visa-Free Travel (Citizenship): ~190 destinations including Schengen & US
  • Contribution Types: Minimum annual tax payment (flat rate €15,000 per household)


General Requirements

To qualify for the GRP, applicants must:

  1. Nationality: Be a non-EU, non-EEA, non-Swiss national.
  2. Property Ownership/Lease: Purchase property of at least €220,000 (South/Gozo) or €275,000 (elsewhere). OR rent property with minimum annual rent of €8,750 (South/Gozo) or €9,600 (elsewhere).
  3. Proof of Means: Stable and regular financial resources to support themselves and dependents.
  4. Tax Requirement: Commit to a minimum annual tax payment of €15,000 on foreign income remitted to Malta.
  5. Health Insurance: Comprehensive coverage for all family members.


Benefits of the GRP

  • Low Entry Cost – no lump-sum donation or major investment required.
  • Tax Efficiency – remittance-based taxation with flat €15,000 minimum tax.
  • Schengen Mobility – visa-free movement across Schengen countries.
  • Family Inclusion – spouse, children, and dependent relatives may be included.
  • Path to Citizenship – eligible for naturalization after 5 years of residence.
  • Lifestyle Advantages – English as an official language, strong healthcare, and Mediterranean climate.
  • Dual Citizenship – permitted under Maltese law.


Path to Citizenship

  1. Initial Residence Permit: Valid for 1 year.
  2. Renewal: Renewable every 2 years, subject to compliance with property and tax requirements.
  3. Permanent Residence: After 5 years of continuous residence.
  4. Citizenship: Eligible after 5 years, provided: Applicant resided in Malta at least 4 consecutive years immediately before application, Passed integration checks, including language and cultural knowledge, Received approval from Maltese authorities (citizenship is discretionary).


Program Authority

  • Administered by: Office of the Commissioner for Revenue
  • Legal Basis: Maltese Income Tax Act, Article 56(23) Subsidiary Legislation SL 123.156 Legal Notice 167 of 2013


Frequently Asked Questions (FAQ)

Q1: How much tax will I pay under the GRP?
A: A flat annual minimum of €15,000 applies, regardless of income remitted, with standard rates on additional remittances.


Q2: Do I need to stay in Malta full-time?
A: No. The program does not set a minimum stay but requires applicants not to reside more than 183 days in any other single country.


Q3: Can I buy or rent property?
A: Both are allowed. Minimum purchase €220k–€275k, minimum rent €8,750–€9,600 depending on location.


Q4: Does GRP lead to citizenship?
A: Yes, after 5 years of residence, though naturalization is discretionary.


Q5: Can I include my family?
A: Yes, including spouse, children, and dependents.



User Comments

James – Retiree from South Africa

The GRP was ideal since I didn’t want to commit €375k+ like in the MPRP. The low property rent made it affordable.

Anna – Entrepreneur from Russia

Tax efficiency is the real value here. Paying €15,000 flat tax makes Malta very attractive for wealthy families.

Michael – Digital Nomad from Canada

No strict stay requirements, but I still spend most of my year in Malta for tax benefits.

Sophia – Lawyer from Brazil

It’s simpler than the investment programs. Citizenship after 5 years is possible but not guaranteed.


Editor’s Note

The Malta GRP is one of Europe’s most tax-efficient residency options. It appeals to retirees, entrepreneurs, and globally mobile professionals who want an EU base with minimal upfront costs.

Compared to the MPRP, the GRP is less expensive but more focused on tax residency, not permanent settlement. For applicants who genuinely want Maltese citizenship, the MPRP may be a faster and more predictable option.



Tags

Malta Global Residence Program | GRP Malta | Tax Residency EU | Malta Citizenship | Residency by Income | EU Residency Options

Emma Lawson

About the Author

Emma Lawson – Senior Editor at WealthShield Asia
Specializing in residency and citizenship programs, Emma covers global investor migration trends.

Read more articles by Emma Lawson →
Disclaimer & Copyright Notice:
This article is edited and compiled by the editorial team at WealthShield Asia based on publicly available information. It is intended for informational purposes only and does not constitute legal, financial, or investment advice.
We respect intellectual property rights. If you believe that any part of this article infringes upon your copyright or other legal rights, please contact us at [email protected]. We will promptly review and remove the content if necessary.
All rights reserved. Unauthorized reproduction or redistribution is prohibited.