Investment
Migration
ARQ provides thoughtful assistance in a variety of areas when it comes to relocation. In this regard, our team of professionals will help you and your family above and beyond the initial requirements and throughout your residence and/or citizenship application process to Malta, as well as various other destinations in the EU. Our professional but personable team members have a vast knowledge of the local market and are able to find the perfect solution for any of your needs.
ARQ Immigration Advisory Ltd is accredited by the Community Malta Agency for all the residence and citizenship programmes in Malta and are able to assist you in all your ancillary relocation requirements. Our strong relationships with estate agents, insurance brokers, investment advisors and property managers ensure that we are able to guide you in the right direction and with trusted partners.
ARQ’s Private Clients Team focuses on local residence and citizenship matters including both advising on the best options given the client’s requirements and also proceeding with the application for the specific programme. The team and partners have vast experience in the investment migration industry with a successful track record of applications in all the programmes.
Please Note: Community Malta Agency and Residency Malta Agency have suspended, until further notice, the processing of citizenship and residency applications for nationals of the Russian Federation and Belarus.
Why Malta?
Malta occupies a unique position among European residency destinations. It is the only English-speaking EU member state that operates a remittance-based personal tax system. Meaning foreign income and capital gains are not subject to Maltese tax unless remitted to Malta.
Combined with no inheritance tax, no wealth tax, full Schengen Area membership, and a stable, internationally respected legal system rooted in British common law, Malta offers a highly competitive proposition for high-net-worth individuals reviewing their international tax and residency position.
- No inheritance tax on assets outside Malta
- No capital gains tax on non-Maltese assets
- Remittance-based personal tax system
- English is an official language
- Full EU and Schengen Area membership
- Over 70 double taxation treaties
- 12,000+ British nationals already resident
Maltese passport ranked among the world’s top 10
Malta Residency and Citizenship Programmes
Not sure which programme applies to your situation?
Download our free Malta Tax and Residency Checklist to understand the key questions before your first advisory call.
FAQ
How is foreign income taxed in Malta?
Malta operates a remittance-based personal tax system for non-domiciled residents. Foreign income and gains are not subject to Maltese tax unless remitted (brought into) Malta. Where remitted, specific programme rates apply: 15% flat rate under the GRP and TRP, subject to programme minimums.
What is the Malta Permanent Residence Programme?
The MPRP is a residency-by-investment programme open to non-EU/EEA/Swiss nationals and their families. It grants permanent residency status in Malta in exchange for a government contribution, an administrative fee, and either a qualifying rental or property purchase. As of July 2025, applicants receive a temporary residence permit at the application stage, meaning they can relocate to Malta while the full application is being processed.
Does Malta have inheritance tax?
No. Malta does not impose inheritance tax, estate duty, wealth tax, or gift tax. For individuals with significant worldwide estates. Particularly those previously relying on Excluded Property Trust structures or UK non-dom IHT protections, Malta’s tax framework provides a compliant alternative with no equivalent charge on assets held outside Malta.
How long does an MPRP application take?
Processing typically takes six to eight months from submission of a complete application. Since the July 2025 programme update, a temporary residence permit is issued at the start of processing, allowing applicants to live in Malta during this period.
What is ARQ's accreditation?
ARQ Immigration Advisory Ltd is accredited by the Community Malta Agency and Residency Malta Agency for all Malta residence and citizenship programmes. Our licence number is AKM-ARQI-21.
Can UK nationals apply for Malta residency after Brexit?
Yes. Following the UK’s departure from the European Union, UK nationals are treated as third-country nationals under Maltese immigration law. They qualify for the MPRP and the GRP. ARQ regularly assists British clients through both routes.
How can we help?
Key Contact
David Borg
Partner – Tax & Advisory
View profile
ARQ was very helpful and professional from the moment of initial collection of information and understanding my needs and situation, up to the final date when I received my residence card. ARQ’s Private Clients team were always very responsive and helped me to solve all the issues that arose during my application. Top class service! I am very happy I contracted ARQ for this service.
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