Malta, Global Residence Programme in 2026: who it suits and how the process works
Malta's Global Residence Programme is the only European program where status comes not from investing in an asset but from tax residency. The applicant does not buy property and does not place capital in funds: it is enough to rent a home on the island and confirm an annual minimum tax. Processing takes 3–4 months.
How the program works
The program gives a special tax status: a 15% rate on foreign income remitted to Malta, while income that stays outside the country is not taxed in Malta. The program is chosen by entrepreneurs with an international income structure and by families who need status in the European Union without buying an asset.
Migronis provides full support for the case, together with vetted local partners.
Important: the terms change from January 2027. Applicants who receive the special tax status before the end of 2026 fall under transitional provisions and will be able to claim the current terms within a transitional period running to 2031.
Requirements
Who can apply
- Citizens of countries outside the EU, the EEA and Switzerland
- The applicant is not a beneficiary of another Maltese special tax program
- Confirmed financial self-sufficiency and health insurance valid across the EU
- A clean reputation, passing due diligence
- Fluency in Maltese or English
Who can be included in the application
- A spouse or a partner in a recognized relationship
- Children under 25 who are financially dependent on the applicant
- Dependent parents and grandparents
- Household staff who have lived with the family for at least two years
Housing requirement — applies until December 31, 2026
- Rent: from €9,600 a year (South Malta and Gozo — from €8,750)
- Or purchase: from €275,000 (South Malta — from €220,000, Gozo — from €250,000)
Housing requirement — from January 1, 2027
- Rent: from €14,000 a year
- Purchase: from €700,000
How the process works
- Preliminary check — 1 week. An assessment of the profile, the income structure and the family composition.
- Preparing the documents — 2–4 weeks. Collecting and legalizing the file, arranging insurance, selecting a rental property through local partners.
- Filing through an authorized agent (ARM). The application is filed only through a licensed agent. An administrative fee is paid at filing.
- Due diligence and review — 8–10 weeks. A check by the Commissioner for Revenue.
- Award of the special tax status. Confirmation of the rental or purchase of a home, payment of the first annual minimum tax.
- Issuing the resident card — 3–4 weeks. The status is grounds for obtaining a residence permit card; the card's validity periods are set under the general rules and do not depend on the 2027 changes.
- Annual support. Filing the annual return, confirming that the conditions are met.
Taxes
| Parameter | Until December 31, 2026 | From January 1, 2027 |
|---|---|---|
| Minimum annual tax | €15,000 | €35,000 |
| Administrative fee at filing | €6,000 (South Malta and Gozo — €5,500) | €8,500 |
| Minimum rent for housing | €9,600 a year | €14,000 a year |
| Validity of the tax status | indefinite, provided the conditions are met | 5 years, then a review and renewal for a further 5 years |
How the taxation works
- 15% — on foreign income brought (remitted) into Malta
- 0% — on foreign income that stays outside Malta
- 0% — on capital transferred to Malta
- 35% — on income from Maltese sources
- No inheritance tax, no wealth tax and no municipal property tax
- Malta applies more than 70 double taxation treaties
Applicants who receive the special tax status before the end of 2026 will be able to claim the current terms within the transitional period provided until 2031.
FAQ
Do you have to live in Malta?
There is no mandatory minimum stay. The restriction works the other way round: you cannot spend more than 183 days a year in any other single jurisdiction. The rule applies only to the main applicant; the other family members do not have to observe it.
Does the program give citizenship?
No. The GRP is residency and a special tax status. Naturalization in Malta requires actual long-term residence and is considered separately from the program.
What happens to the residence permit card after 2027?
The changes concern the terms of the special tax status and do not affect the validity of the residence permit card — the card is still issued in line with the rules in force.
Can you buy property instead of renting?
Yes, a purchase counts instead of a rental. The thresholds are set out in the "Requirements" section.
What happens 5 years after 2027?
The status will be granted for a five-year period, with a subsequent review and the option to renew for a further 5 years. The administrative fee for reviewing and renewing the status is €2,500 per application.
How much does it cost to include the family?
Dependents are included in one application. The administrative fee is paid once per application, and the minimum tax also covers the whole family.
Does the status give access to Schengen?
Yes, Malta is part of the Schengen area.
What's next
If you want to try the program against your own family — its make-up, income structure and goals — book a free Migronis consultation: migronis.com/consultation. We will go through your case and tell you whether you still have time to meet the current terms before the end of 2026.
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