The Residence Programme

The Residence Programme (TRP) was introduced in 2013 following a high demand of EU individuals of high repute that wanted to relocate Malta and at the same time benefit of a tax incentive. TRP is a specific tax residence programme which results in a 15% flat rate for any foreign income received in Malta, subject to a minimum annual tax of €15,000.

Qualifying Criteria:

The Applicant must show that he/she:

  • Is fluent in one of the official Maltese languages (Maltese and/or English);
  • Owns qualifying property in Malta (owned or leased) for the value of €275,000 (reduced to €250,000 if situated in the south of Malta or Gozo), or alternatively leases property of not less than €9,600 per annum (reduced to €8,750 if the property is situated in the south of Malta or Gozo);
  • Has sufficient resources to support himself/herself and any dependents;
  • Is in possession of health insurance covering himself/herself and any dependents.

Government fees:

  • €6,000 administrative fees for each application