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Global Mobility via Malta

Malta Startup Residence Programme (MSRP)

The Malta Startup Residence Programme (“MSRP”) is a programme that incorporates business start-ups and residency aimed at Non-Europeans. The concept emerges from the government’s drive to turn Malta into a hub for start-ups through the Malta startup residence programme framework.

 

With this programme, those who set up a startup in Malta benefit from a three-year residency permit for themselves and their immediate family. The founders can renew residency for another five years, while core employees earning more than €30,000 yearly can renew it for a further three years under the Malta startup residence programme.

Malta Enterprise will evaluate applicants’ business viability and monitor the economic progress of approved projects. Due diligence on the source of wealth will be carried out by Residency Malta Agency in line with Malta startup residence programme requirements.

 

This initiative gives non-Europeans the opportunity to bring their innovative business ideas to a European market with access to the rest of the world.

To be eligible for this programme an individual must satisfy the following requirements under the Malta startup residence eligibility framework:

  • Has a concrete intention to develop and/or expand their business in Malta;

  • Is the founder or the co-founder of an enterprise, which has been registered for not more than seven (7) years anywhere globally (including Malta), which fulfils the following under Malta startup residence eligibility:

    • it has not taken over the activity of another enterprise,

    • it has not yet distributed profit,

    • it has not been formed through a merger.

  • A co-founder would be one of the first entrepreneurs to have set-up the start-up;

  • A founder, co-founder or core employee applying under this programme must be 18 years and older under Malta startup residence eligibility rules;

  • Third country nationals, excluding EU, EEA and Swiss, are eligible. Nationals from (or have close ties with) Afghanistan, North Korea, Iran, Democratic Republic of Congo, Somalia, South Sudan, Sudan, Syria, Yemen, and Venezuela are ineligible. The list of ineligible countries may be revised from time to time;

  • The incorporated Startup in Malta is required to place a tangible investment and/or paid-up share capital of not less than €25,000 under Malta startup residence eligibility requirements. In cases where more than four (4) co-founders apply for the Startup Residence Permit, an additional €10,000 needs to be placed per additional co-founder. The maximum number of co-founders eligible for the Startup Residence Programme is six (6);

  • The founder and/or co-founders benefitting from this programme need to have a physical and tangible presence in Malta not only from a business point of view but also in terms of living in Malta. Thus, those benefitting need to be living and paying their taxes in Malta under Malta startup residence eligibility; companies and credit, and financial institutions.

  • Has recognised health insurance covering risks in Malta for himself/herself and dependants;

  • In possession of sufficient financial resources in own bank statement to support himself and any other dependents within existing regulations;

  • Has no criminal record or pending criminal charges and does not pose any potential threat to the national security, public policy, public health, or public interest; and

  • Must not have previously had applications for a residence status or citizenship rejected in Malta or abroad.

The residence permit will be issued for an initial period of three (3) years following the approval of Malta Enterprise and Residency Malta Agency. This will be renewed for a further five (5) years once Malta Enterprise and Residency Malta Agency confirms that the start-up is still ongoing, and the founder or co-founder(s) still meets the eligibility criteria of the Programme.

Promethean is here to assist you through the initial process and provides you with a continued service to ensure you get the full benefits from this programme in Malta

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Nomad Residence Permit Programme

A digital nomad may legally reside in Malta whilst holding employment based in another country. The Malta nomad residence permit programme is aimed at individuals who work remotely using telecommunication technology, irrespective of actual location. Malta already hosts a nomad community who appreciates Malta’s cultural heritage, business networking opportunities and rich entrepreneurial community. The islands also enjoy 5G nationwide internet coverage and over 400 free public WIFI spots. Digital nomads can seamlessly live and work from Malta using modern telecommunications infrastructure under the Malta nomad residence permit framework.

The Malta nomad residence permit is issued with a validity of one year and is renewable at the discretion of Residency Malta Agency. Applicants who intend to stay in Malta for less than one year may instead be issued a National Visa for the duration of their stay, where applicable. The nomad can include family members such as spouse, minor children, and adult dependent children in the application under the Malta nomad residence permit scheme.

Upon issuance of the Nomad Residence Card, eligible main applicants are automatically registered with the Malta Tax and Customs Administration (“MTCA”) for tax purposes. No separate tax registration is required

  • Applicants must prove they can work remotely, using telecommunication technologies;

  • Holding a Malta nomad residence permit does not automatically confer Maltese tax residency. Tax residency continues to be assessed separately under general Maltese tax law;

  • Applicants must be third country nationals who would normally need a Visa to reside in Malta;

  • Applicants have to prove that they fall under any one of the following 3 categories:

    • Employed – work for an employer who is registered in a foreign country and have a contract of work;

    • Self-Employed – conduct business activities for a company registered in a foreign country and of which applicant is partner/shareholder; or

    • Freelance or consulting services are offered to clients located outside Malta, with whom the applicant has a contractual agreement.

  • An applicant must reach a minimum yearly income threshold of €42,000.

  • Nomad Residence Permit holders are not subject to the Final Settlement System (“FSS”), and non-resident employers are not required to operate FSS, provided the activity qualifies as authorised work.

  • For tax purposes, authorised work refers to remote employment or business activities carried out for non-Malta–based employers or clients, using telecommunication technologies under the Malta nomad residence permit rules.

  • Where foreign tax is paid on authorised income, relief may be available in accordance with Maltese tax law and applicable double taxation agreements, subject to proper documentation.

  • Supporting documents are gathered, and an online application is submitted to Residency Malta Agency, who on receipt of payment of an administrative fee, conducts background checks.

  • If you are successful in your application, you shall receive an Approval in Principle letter upon which you shall be required to submit proof of accommodation in Malta and a health insurance policy. Finally, you shall be issued a letter of final approval.

  • If you are granted a Malta nomad residence permit / National Visa, you shall be invited to enter Malta. The nomad residence permit is valid for one year from issuance.

  • Foreign income derived from authorised remote work may not be subject to Maltese income tax if it is not remitted to Malta, subject to Maltese tax legislation and applicable double taxation agreements. The MTCA Guidelines provide detailed procedures for reporting foreign tax paid, including acceptable documentation and filing deadlines.

  • Foreign income derived from authorised remote work may not be subject to Maltese income tax if it is not remitted to Malta, subject to Maltese tax legislation and applicable double taxation agreements. The MTCA Guidelines provide detailed procedures for reporting foreign tax paid, including acceptable documentation and filing deadlines;

  • International Passport;

  • Employment – Employment contract and official tax documentation (where applicable) in case of employment. This should show that duties may be performed irrespective of location, using telecommunication technology;

  • Self-employment – Documentary evidence of part/full ownership of business including accounts for the previous year, certificate of incorporation; memorandum and articles of association, share register and register of directors.

  • Freelance activities – Documentary evidence of all freelance activities including service contracts, duties performed and rate of payment;

  • Police conduct certificate;

  • Europass CV;

  • Bank statements covering the last three months, demonstrating the main source of income. This could include salary, dividends, director fees, rental income, interest from investments, shares, assets, etc.

  • Comprehensive health insurance policy, showing all aspects being covered, which supports the applicant and all beneficiaries in the eventuality of requiring any type of medical assistance or hospitalisation during the whole period of stay in Malta;

  • Health declaration – a signed and dated declaration by the Main Applicant stating that he/she will provide and pay for any expense not covered by the health insurance policy for himself/herself and each additional family member;

  • Marriage Certificate;

  • Birth Certificate of family members;

  • Affidavit of Dependency -Main Applicant must provide an affidavit of physical or economic dependency for each dependent over 18 years of age on date of application;

  • Proof of Accommodation – Main Applicant will be requested to submit a lease/purchase agreement once application is approved by the Agency.

Promethean can assist successful applicants who require a visa to enter Malta with obtaining the appropriate entry visa prior to travelling to Malta. Applicants who do not require a visa to enter Malta may travel directly once their application is approved. Whereas those who wish to prolong their stay and successful applicants who do not require a visa to enter Malta shall be issued with a Malta nomad residence permit of one year. The Malta nomad residence permit is issued for an initial period of one year and may be renewed up to three times, allowing for a maximum stay of four years in total, subject to the discretion of the Residency Malta Agency. Renewal is at the discretion of Residency Malta Agency. Holders of the Malta nomad residence permit may travel within the Schengen Area for up to 90 days within any rolling 180-day period, in accordance with Schengen travel rules.

Ordinary Residence

Individuals are regarded as being tax residents in Malta for a particular year if, in that year, their stay in Malta exceeds 183 days. In most cases, foreigners residing in Malta will also be considered ordinarily resident in Malta but will generally not be regarded as being domiciled in Malta. Please refer to the section on Taxation of Individuals for more information.

Permanent Residence

Once the EEA national and their family members have lived in Malta for a continuous period of five years, they may apply for permanent residence under Malta residency rules. It is required that they have been living legally in Malta and have been in employment, self-employment, study, or economic self-sufficiency throughout the five years. Continuous residence means no absence exceeding six consecutive months per year and not more than ten months in total over five years. Extended absences may be considered at discretion of the Minister for work, business travel, medical treatment, or study.

Residence permits to third-country nationals are issued as plastic cards with electronic features. Malta residency rules for third-country nationals allow residence for purposes such as:

  • Employment;

  • Self-employment;

  • Economic self-sufficiency;

  • Studying in Malta;

  • Retired; and

  • Other approved purposes.

Applicants must present supporting documentation such as work permits, licences, or medical certification depending on the purpose of residence under Malta residency rules.

Formalities for Third Country Nationals (TCN)

The qualifying criteria for Malta ordinary residence in respect of Malta third country national residence applicants vary from those applicable to EU/EEA/Swiss nationals. Listed below are a few of these possibilities.

EU / EEA nationals and their family members are entitled to obtain residence in Malta under Malta residency rules on several grounds including:

  • accepting offers of work and seeking employment in Malta;

  • work (whether as an employee or in self-employment);

  • set up a business.

Nevertheless, an EU national does not require an employment license to work in Malta. Economically self-sufficient persons and students are merely two groups of persons that may obtain residence in Malta under Malta residency rules on separate grounds from employment and self-employment.

Pensioners and retired persons fall under this category. Malta residency rules allow EU / EEA nationals to reside in Malta without working. However, to reside in Malta, they must support themselves and their family members accompanying or wishing to join them without recourse to public funds. The EU / EEA national must be covered by sickness insurance against all risks while in Malta and have sufficient resources not to become a burden on the state. In this respect, the level mentioned earlier of resources should be the minimum means to determine the grant of social assistance to Maltese nationals. Currently, this should be a capital of at least €14,000 or, in the case of a married couple, a capital of €23,000. Moreover, for each dependent, an extra €3,500 should be added. Personal circumstances of the EEA national and accompanying family members are also considered under Malta residency rules.

An EEA national and his/her family members have the right of residence in Malta under Malta residency rules if the EEA national is following a course of education, including vocational training, and is enrolled in a recognised educational establishment under the Education Act or Employment and Training Services Act. The course must be offered by an institution licensed by the National Commission for Higher Education and lead to a higher education qualification recognised by the Malta Qualifications Recognition Information Centre at MQF level 5.

 

Courses may also include preparatory programmes leading to the qualification. Third Country Nationals who are visa exempt must submit their application for a residence permit within three months of entry into the EU territory. Other non-European nationals who require a visa must hold an education visa. Applications must be submitted in person while in Malta. Malta residency rules require students to have sufficient resources and sickness insurance without reliance on public funds.

Family members of an EEA national have the right to join and accompany them in Malta under Malta residency rules. The family is defined as:

  • The spouse;

  • Children or grandchildren of EEA nationals or those of his/her spouse, who are under 21 years of age or who are dependent on him/her;

  • The dependent parents or grandparents of the EEA national or their spouse.

A registration certificate is a document issued to an EEA national that confirms that person’s right of residence under European law. Residence cards are issued to family members of an EEA national who are third-country nationals. Malta residency rules require EEA nationals and their family members to hold these documents if residing in Malta for more than three months.

Global Residence Programme (GRP)

The Maltese Government introduced a new residency scheme in July 2013 to attract wealthy individuals seeking to obtain residence in Malta. The Malta Global Residence Programme is designed to provide a structured pathway for non-EU nationals, nationals of Iceland, Norway, Liechtenstein, and Switzerland seeking residence in Malta under favourable tax conditions.

 

The Malta Global Residence Programme is particularly appealing to individuals who previously qualified under High-Net-Worth Individuals rules, offering a more accessible framework while still maintaining strong regulatory standards.

 

The programme confers a favourable tax status to qualifying Third Country Nationals, namely a 15% tax rate on foreign income remitted to Malta. The Malta Global Residence Programme is designed to attract businesspeople, pensioners, consultants, and intellectual property holders seeking a long-term European base.

Beneficiaries under the Malta Global Residence Programme are entitled to pay tax at an advantageous rate of 15% on foreign-sourced income arising outside Malta and remitted to Malta. This is subject to a minimum tax of €15,000 per year after double taxation relief. The Malta Global Residence Programme also ensures that no additional tax is payable by dependants. Maltese-sourced income is taxed separately at a flat rate of 35%.

The Malta Global Residence Programme expands the definition of dependants beyond traditional categories. It includes spouses, children up to age 25, dependent relatives, and carers under specific conditions. The Malta Global Residence Programme recognises dependants where financial or caregiving dependency is demonstrated and approved by the Commissioner for Revenue.

To qualify for the Malta Global Residence Programme, applicants must satisfy minimum property purchase or rental requirements in Malta or Gozo. The property must serve as the applicant’s primary residence and cannot be leased or sublet. Thresholds vary depending on location, with reduced requirements in Gozo and southern Malta under the Malta Global Residence Programme framework.

The Malta Global Residence Programme does not impose a minimum stay requirement in Malta. However, beneficiaries must not spend more than 183 days in another jurisdiction per calendar year.

Applicants under the Malta Global Residence Programme must apply through an Authorised Registered Mandatory (“ARM”). Promethean assists with application processing, tax planning, and compliance. Government fees apply, with reduced rates for properties in Gozo or southern Malta.

 

Applicants must also maintain health insurance, demonstrate stable financial resources, pass a fit and proper test, and comply with Maltese immigration requirements under the Malta Global Residence Programme.

An employment licence is required in order for non-EU/EEA/Swiss nationals to work in Malta. This is granted upon satisfying certain criteria. The employer normally applies for an employment licence in respect of a Malta third country national residence applicant once the latter has accepted a job offer.

 

TCNs qualified in certain sectors such as financial services, healthcare and information technology are sought after, and therefore, it may be easier for such individuals to obtain an employment licence under Malta third country national residence rules

The Key Employee Initiative is a fast-track employment and Malta third country national residence process for specialised third country nationals who would like to work and live in Malta.

The Key Employee Initiative is aimed at managerial or highly technical posts requiring particular qualifications or adequate experience. Innovators involved in start-up projects endorsed by Malta Enterprise may also apply under Malta third country national residence pathways.


Applicants must have an annual gross salary of at least €45,000 (effective 1 August 2025).

  • The application is submitted while the applicant is in Malta or abroad;

  • The work permit is issued to successful applicants within around 5 working days;

  • The work permit will be valid for a year and may be renewed under Malta third country national residence arrangements.

In order to qualify to apply for self-employed status, a Malta third country national residence applicant must meet at least one of the following criteria:

  • Invest in Malta capital expenditure of at least €500,000 within six (6) months from the date on which the employment licence is issued;

  • Be a highly skilled innovator with a sound business plan who commits to recruiting at least three EU/EEA/Swiss nationals within eighteen (18) months of establishment;

  • Be a person leading a project that has been formally approved by Malta Enterprise.

Applications containing a firm commitment to engage EU/EEA/Swiss nationals as part of the applicant’s staff complement will assist in the favourable consideration of Malta third country national residence applications.

Owners of a Malta Resident Company applying under Malta third country national residence rules must fulfil one of the following criteria:

  • A fully paid-up share capital of at least €500,000 which may not be redeemed, reduced or transferred during the first two (2) years following the issue of the Employment Licence;

  • A capital expenditure of at least €500,000 that is to be used by the company;

  • The company is leading a project that has been formally approved by Malta Enterprise.

Applications containing a firm commitment to engage EU/EEA/Swiss nationals will assist in favourable consideration under Malta third country national residence rules.

 

In cases where a director is not a shareholder, the application does not need to meet the above criteria, however it will be processed on the basis of labour market considerations.

 

Many aspects are involved in such labour market considerations, including national surpluses or shortages in the given occupation and sector, and the TCN’s skill level, relevant experience and overall suitability for the position in question.

Long-term Malta third country national residence status may be granted to individuals who have been legally residing in Malta for five (5) continuous years. Such individuals must meet absence limits and legal residence requirements as outlined. The Long-Term Residence card is then granted for a period of five (5) years.

 

A TCN who has been granted long-term residence status in Malta shall enjoy equal treatment as Maltese nationals in terms of employment, self-employment and education.

Temporary Malta third country national residence is granted for the entire period of education to students following an approved course of study in Malta. Legal guardians may apply for minors.

A Malta third country national residence holder may apply for family reunification under specific conditions including income, accommodation and residence duration requirements. Reunited family members may work and study in Malta.

An employment licence is required for Malta third country national residence applicants and is granted in exceptional cases. Self-employed applicants must meet investment, innovation or project criteria including capital expenditure requirements.

For Malta third country national residence linked to Maltese companies, specific capitalisation or investment thresholds apply, along with business plan and banking documentation requirements.

TCNs under specific residence schemes must apply for a uniform residence permit under Malta third country national residence procedures and provide health insurance documentation.

The Residence Programme (TRP)

The Maltese Government introduced The Residence Programme (“TRP”) in June 2014 to attract wealthy individuals from within the European Union, the European Economic Area, and Switzerland seeking to obtain residence in Malta.


TRP is particularly appealing to EU, EEA and Swiss nationals who wish to establish Malta as their main place of residence while benefiting from an advantageous tax status. It offers a compelling alternative to similar programmes available in other EU jurisdictions.


The new rules confer a most advantageous tax status to qualifying EU, EEA and Swiss nationals, namely a 15% tax rate on all foreign income remitted to Malta. The programme seeks to attract individuals and their families, including businesspeople, pensioners, consultants, and holders of intellectual property rights, to Malta, who can now avail themselves of a viable alternative place of residence in Europe. For the applicant to qualify as a beneficiary under the programme, several conditions ought to be satisfied, which shall be outlined hereunder.

Beneficiaries under the programme are entitled to pay tax at an advantageous rate of 15% on all that foreign-sourced income (arises outside of Malta) and which is, in turn, remitted or received in Malta. This is subject to a minimum amount of tax amounting to €15,000 payable by the beneficiary after considering any double taxation relief that the beneficiary may be entitled to in terms of any pertinent double tax treaty and Malta’s domestic tax legislation. The minimum tax requirement is payable in respect of income arising outside Malta. Furthermore, contrary to the previous rules, no additional tax will be payable by the beneficiary’s dependents. Other Maltese sourced income attributable to a beneficiary, the beneficiary’s spouse, and pertinent dependants as outlined hereunder shall be taxed at a flat rate of 35%.

The rules broadly define dependants to include a wide range of family members and qualifying employees. The age limit attributable to children (natural, adopted, or in care) is age 25. The definition also encompasses dependent brothers, sisters, and direct relatives in an ascending line provided that the Commissioner for Revenue (“CfR”) is satisfied that these are indeed dependants of the beneficiary of the programme. Employees of the beneficiary are also provided for. The regulations include carers/butlers and other persons who may have been the applicant’s employees for the preceding two years as eligible dependants. A contract of service must evidence such an employment relationship.

To be granted the programme’s special tax status, an applicant is obliged to satisfy minimum property purchase or minimum property rental requirements. To this end, the applicant ought to purchase or rent immovable property in Malta or Gozo. Furthermore, the pertinent legislation provides that the property must be solely occupied by the applicant, his/her family members, and any special carers accompanying them.

 

If a property is purchased in Malta, the purchase value must amount to a minimum value of €275,000. Sensitive to the property market values in Gozo and the South of Malta, the pertinent implementing legislation provides for lower property purchase thresholds in both Gozo and the southern part of Malta, with the minimum value, in this case, being €220,000.

 

The rules also provide a situation where the applicant is given the option of renting a property. Likewise, the legislation offers minimum rental values being €9,600 if a parcel is rented in any part of Malta except for the southern part of Malta. If the applicant wishes to rent property in the south part of Malta or Gozo, the minimum rental value decreases to €8,750.

 

Where the applicant has purchased a property before the introduction of the TRP at a cost that is inferior to the values mentioned above, such property will nevertheless still qualify to be considered as a qualifying property within the remit of the rules – if the value of the property, as at the date of application, is duly certified by an architect to be equivalent or superior to the minimum values indicated above.

 

Fundamentally the qualifying property, whether purchased or rented, ought to be the applicant’s primary residence and principal place of abode worldwide. The rules also provide for an explicit prohibition about the leasing or subleasing of the qualifying property.

The programme does not impose a minimum stay requirement. Consequently, permit holders need not spend a minimum number of days in Malta. Nevertheless, beneficiaries under this programme must spend no more than 183 days in every calendar year in any other single jurisdiction.

Applicants under the programme ought to apply for beneficiary status through an Authorised Registered Mandatory (“ARM”). To be eligible, applicants must be nationals of an EU Member State, EEA country, or Switzerland, and must not be Maltese nationals or hold Maltese permanent residency. Promethean is a licensed ARM and may assist clients through pre-application tax planning, the entire application process, and the applicable annual compliance requirements imposed by the scheme.

A non-refundable Government fee of €6,000 must be paid and submitted with the application. The price is reduced to €5,500 where the beneficiary acquires or rents immovable property situated in Gozo or the South of Malta. The fee is payable as follows:

  • At application stage – €4,000;
  • From the date the person takes up residence in Malta, a different amount of €2,000 shall be payable. (Persons who take up residence in Gozo or the south of Malta can benefit from a reduction of €500 from the latter €2,000).

It is fundamental to note that applicants and their accompanying dependants must be covered by a health insurance policy covering all risks across the EU. Furthermore, applicants must receive stable and regular financial resources sufficient to maintain themselves and their dependents. Applicants are also required to satisfy a fit and proper test as provided by the Maltese Authorities and must have a valid travel document as needed by Malta immigration law.

Malta Retirement Programme (MRP)

The Malta retirement programme is designed to attract nationals of the EU, EEA, Switzerland, and the United Kingdom who are not in an employment relationship and receive a pension as their regular source of income. Individuals availing themselves of the Malta retirement programme may hold a non-executive post on the board of a company resident in Malta, provided they are not employed by that company in any capacity. Beneficiaries may also participate in activities related to institutions, trusts, foundations of a public character, and other organisations engaged in philanthropic, educational, or research and development work in Malta.

The Malta retirement programme requires the beneficiary to own or rent immovable property in Malta or Gozo, which must be occupied as the individual’s principal place of residence worldwide. In the case of property purchase, the following thresholds apply:

  • Malta: €275,000

  • Gozo: €220,000

The property must be purchased after 1 July 2013. However, if a property was acquired before this date at a lower value, it may still qualify if an independent valuation confirms that its current market value meets the minimum threshold required under the Malta retirement programme. A certified architect valuation and supporting documentation are required for eligibility assessment.

The applicant must either be:

  • an EU national (excluding a Maltese national); or

  • a national of Iceland, Norway, or Liechtenstein; or

  • a national of Switzerland; or

  • a national of the United Kingdom.

The applicant must receive a pension supported by original documentary evidence. An individual is deemed to be receiving assistance if he receives of:

  • Periodic payments paid in respect of past employment. This includes where the services were rendered to a State or political subdivision or local authority of the State; or

  • remunerations spent as lifetime or temporary annuities; or

  • regular income from an occupational retirement scheme, personal overseas retirement plan, or insurance policies.

It is fundamental to note that an individual will not be deemed to be receiving a pension if he receives a lump-sum payment or any capital sum received by way of commutation of pension, retiring, or death gratuity.

 

The entire pension declared in the application to be received by the individual following the documentary evidence must be received in Malta.

 

Where a pension is not wholly received in Malta, the beneficiary cannot apply for the MRP. Furthermore, this pension needs to constitute at least 75% of the individual’s Malta chargeable income for any particular tax year.

 

Therefore, for any particular tax year, an individual’s chargeable income needs to be made up of at least 75% pension and 25% of ‘other’ income. All the chargeable income may be constituted of pension income.

An individual who has been granted special tax status under the MRP will be subject to a tax rate of 15% on income arising outside Malta and received in Malta by the beneficiary or his/her dependents.

This tax rate will apply from the date of confirmation of the special tax status, which is referred to as the “appointed day” up to “day of cessation of status”. Progressive tax rates apply on the days before the appointed day or after the day of cessation of status.

Dependents may be any of the below:

  • the beneficiary’s spouse;

  • the beneficiary’s unmarried minor children,

  • adopted little children of the beneficiary children who are in custody of the beneficiary or the spouse, and such children are financially dependent on the beneficiary. Financial dependency should be interpreted as meaning that the person needs financial support from the applicant or the spouse to meet their essential needs and should not be construed to indicate that the person requires permission from the applicant or the spouse to have a certain level of income. Such dependency must have existed immediately before or very recently before the applicant applies for special tax status;

  • children of the beneficiary or of his/her spouse who are not minors but who, because of circumstances of illness or disability of  severe gravity are unable to maintain themselves;

  • a person with whom the beneficiary is in a stable and durable relationship. Individuals will be considered in a sturdy and long-lasting relationship with the applicant if, at the time of application, these persons are in a situation of permanent cohabitation, tied by bonds of mutual affection and mutual dependency. Such relationships need to be long-term, committed affiliations. Persons claiming to be in a stable and durable relationship with the applicant must have come to Malta simultaneously as the applicant or just before or very recently after that.

Other chargeable income of the beneficiary and their spouse which does not fall within the scope of the special tax rate will be taxed at the normal rate of up to 35%. Such income may not exceed 25% of the beneficiary’s total Malta chargeable income. For example, this may include bank interest from a local source or dividends from a company registered in Malta. However, as indicated above, this type of income may not exceed 25% of the beneficiary’s chargeable income.

Applicants under the programme ought to apply for beneficiary status through an Authorised Registered Mandatory (“ARM”). Promethean is a licensed ARM and may assist clients through pre-application tax planning the entire application process and the applicable annual compliance requirements imposed by the scheme.

A non-refundable Government fee of €6,000 must be paid and submitted with the application. The price is reduced to €5,500 where the beneficiary acquires or rents immovable property situated in Gozo or the South of Malta. The fee is payable as follows:

  • At application stage – €4,000;

  • From the date the person takes up residence in Malta, a different amount of €2,000 shall be payable. (Persons who take up residence in Gozo or the south of Malta can benefit from a reduction of €500 from the latter €2,000).

It is fundamental to note that applicants and their accompanying dependents must be covered by a health insurance policy covering all risks across the EU. Furthermore, applicants must receive stable and regular financial resources sufficient to maintain themselves and their dependents. Applicants are also required to satisfy a fit and proper test as provided by the Maltese Authorities and must have a valid travel document as needed by Malta immigration law.

In terms of the MRP, beneficiaries of special tax status will need to pay a minimum tax of €7,500 annually and a further €500 for every dependent and every member of household staff (including carers, where applicable).

 

The first year’s minimum tax will be payable no later than the tax return date. The beneficiary will not be subject to provisional tax in the first year. Such beneficiary retains the right to request a claim for relief of double taxation provided that the minimum amount of tax payable by the beneficiary is as provided above.

 

If the tax payable according to the tax computation (including any credit for relief of double taxation) is such that it is less than the minimum tax required to be paid as aforesaid, the amount to be paid will be the said minimum.

 

In the year when the special tax status is confirmed or cancelled, the minimum tax will be calculated on a pro-rata basis by applying a split-year treatment.

A beneficiary is subject to payment of provisional tax payments following the payment of temporary tax rules.

The individual is required to submit an updated police conduct certificate (accompanied with the Apostille Certificate as indicated below) together with a sworn declaration before a Commissioner for Oaths in Malta confirming whether the individual was not found guilty of any civil or criminal convictions as well as ensuring any civil or criminal ongoing proceedings. If the individual was found guilty, details of such convictions need to be provided in a separate declaration signed in original by the respective individual.

The applicant must have applied for a Registration Certificate in Malta regarding the Free Movement of EU Nationals and their Family Members Order. In addition, a copy of the acknowledgment or Residence Card/Document will be submitted with the application.

The applicant must have a valid travel document, certified proof of which is submitted together with the application.

 

The applicant must also have health insurance which covers themself and his/her dependents in respect of all risks across the whole of the EU typically covered for Maltese nationals.

 

The individual must not be domiciled in Malta and must not intend to establish his domicile in Malta within five years from the date of application.

A non-refundable administrative fee of €2,500 must be paid upon application.

Applicants under the programme should apply for beneficiary status through an Authorized Registered Mandatory (“ARM”). Promethean is a licensed ARM and may assist clients through pre-application tax planning, the entire application process, and the applicable annual compliance requirements imposed by the Scheme.

Highly Skilled Individuals Rules

Malta’s continued growth across regulated and strategically important sectors has prompted the introduction of a dedicated tax incentive aimed at attracting highly skilled professionals to relocate and work in Malta.

 

The Malta Highly Skilled Individuals Rules provide a preferential tax framework for highly skilled individuals who occupy eligible offices with employers that are regulated, licensed, or recognised by the Malta Financial Services Authority (“MFSA”), the Malta Gaming Authority (“MGA”), Transport Malta, the Office of the Chief Medical Officer to Government, or Malta Enterprise.

An eligible office comprises employment in one of the following senior executive, senior management, or highly specialised positions, subject to recognition by the relevant competent authority.

Finance & Insurance

(MFSA-regulated entities, including banking, investment services, insurance, fintech)

  • Chief Executive Officer;

  • Chief Financial Officer;

  • Chief Commercial Officer;

  • Chief Operations Officer;

  • Chief Investment Officer;

  • Chief Risk Officer (including Fraud and Investigations Officer);

  • Chief Compliance Officer;

  • Chief Technology Officer;

  • Chief Information Officer;

  • Chief Information Security Officer;

  • Chief Data Officer;

  • Chief Insurance Technical Officer;

  • Chief Underwriting Officer;

  • Actuarial Professional;

  • Chief Actuary;

  • Head of Compliance;

  • Head of Legal;

  • Head of Risk and Governance;

  • Head of Investor Relations;

  • Head of Marketing (including Head of Distribution Channels);

  • Portfolio Manager;

  • Senior Analyst;

  • Structuring Professional;

  • Senior Trader / Trader;

  • Quantitative Analyst;

  • Data Scientist;

  • Cybersecurity Specialist;

  • Blockchain or Distributed Ledger Technology Specialist.

Gaming

(MGA-licensed operators and suppliers)

  • Chief Executive Officer;

  • Chief Financial Officer;

  • Chief Commercial Officer;

  • Chief Operations Officer;

  • Chief Risk Officer (including Fraud and Investigations Officer);

  • Chief Compliance Officer;

  • Chief Technology Officer;

  • Chief Information Security Officer;

  • Chief Data Officer;

  • Head of Compliance;

  • Head of Legal;

  • Head of Marketing (including Head of Distribution Channels);

  • Head of Digital Strategy;

  • Head of Systems Architecture;

  • Product Director;

  • Programme Director;

  • Odds Compiler Specialist;

  • Data Scientist;

  • Artificial Intelligence Specialist;

  • Cybersecurity Specialist.

Aviation

(Transport Malta – aviation undertakings and licensed operators)

  • Aviation Accountable Manager;

  • Aviation Continuing Airworthiness Manager;

  • Aviation Flight Operations Manager;

  • Aviation Ground Operations Manager;

  • Aviation Training Manager;

  • Aviation Safety Manager;

  • Aviation Compliance Monitoring Manager;

  • Chief Executive Officer;

  • Chief Financial Officer;

  • Chief Operations Officer;

  • Chief Technology Officer;

  • Chief Information Security Officer;

  • Head of Compliance;

  • Head of Legal.

Technology & Innovation

(Malta Enterprise-recognised undertakings, regulated tech, scale-ups, R&D-driven entities)

  • Chief Executive Officer;

  • Chief Financial Officer;

  • Chief Operations Officer;

  • Chief Technology Officer;

  • Chief Information Officer;

  • Chief Information Security Officer;

  • Chief Data Officer;

  • Head of Research and Development;

  • Head of Digital Strategy;

  • Head of Systems Architecture;

  • Product Director;

  • Programme Director;

  • Engineering Lead (Technology or Industrial);

  • Data Scientist;

  • Artificial Intelligence Specialist;

  • Cybersecurity Specialist;

  • Blockchain or Distributed Ledger Technology Specialist.

Health & Life Sciences

(Office of the Chief Medical Officer to Government, including ART and clinical services)

  • Chief Executive Officer;

  • Chief Financial Officer;

  • Chief Operations Officer;

  • Medical Director / Clinical Director;

  • Laboratory Director;

  • Senior Embryologist / Lead Embryologist;

  • Head of Clinical Governance;

  • Clinical Quality Manager;

  • Chief Technology Officer;

  • Chief Information Security Officer;

  • Head of Compliance;

  • Head of Legal.

Other senior executive or highly specialised roles recognised by the competent authority. In all cases, eligibility is subject to confirmation that the role falls within the regulatory remit of the employer and is recognised as an eligible office by the relevant competent authority in accordance with the New Rules.

Employment Income

Qualifying individuals are subject to Maltese income tax at a flat rate of 15% on qualifying employment income that is chargeable to tax in Malta under the Income Tax Act, arises from employment activities physically carried out in Malta, and amounts to a minimum annual salary of €65,000, exclusive of the annual value of fringe benefits. The flat rate applies to qualifying employment income of up to €7,000,000 per annum. The minimum qualifying salary threshold increases automatically by €10,000 every five years.

 

The preferential tax treatment applies for an initial period of five (5) years for individuals holding an eligible office. Following the expiry of the initial period, the benefit may be renewed twice, with each renewal granted for a further period of five (5) years, subject to continued satisfaction of the applicable conditions.


The applicable five-year period commences from the year of assessment in which the individual first becomes eligible under the New Rules.

Qualifying Contract of Employment

An individual may benefit from the preferential tax treatment if he or she qualifies as an employee under Maltese law, performs genuine and effective work under the direction and control of an employer, and satisfies the eligibility conditions prescribed by the relevant competent authority:

  • Derives employment income subject to income tax in Malta;

  • Has an employment contract subject to the laws of Malta and proves to the satisfaction of the MFSA, the MGA, and Transport Malta that the contract is drawn up for exercising genuine and practical work in Malta;

  • Proves to the satisfaction of the MFSA or Transport Malta that he or she has professional qualifications and at least five years’ professional experience;

  • Has not previously benefited from an incentive available under article 6 of the Income Tax Act;

  • Fully discloses for tax purposes and declares payments received in respect of income from a qualifying contract of employment, and all income received from a person related to his or her employer paying out payment from a qualifying contract, as chargeable to tax in Malta;

  • Proves to the satisfaction of the MFSA, the MGA, or Transport Malta that he or she performs activities of an eligible office;

  • Demonstrates stable and regular resources sufficient to support himself or herself and any family members in Malta without recourse to the Maltese social assistance system, resides in suitable accommodation meeting applicable health and safety standards, holds a valid travel document, and maintains private medical insurance providing coverage equivalent to that available to Maltese nationals.

Individuals who are domiciled in Malta are not eligible to benefit under the New Rules.

 

Beneficiaries must fully disclose and declare all employment income in accordance with the New Rules. Artificial arrangements designed to avoid Maltese tax obligations are not permitted.

Individuals who were beneficiaries as at 31 December 2025 under the Highly Qualified Persons Rules or other qualifying employment tax incentive regimes may, subject to the applicable conditions, apply to transition to the New Rules.

Malta Permanent Residence Programme (MPRP)

The Malta Permanent Residence Programme (“MPRP”) is a straightforward Malta permanent residence by investment programme based on investments in property and government contributions. With the promise of a 4 to 6-month processing time from submitting a complete and correct application, it offers many potential clients the opportunity to make Malta their home through Malta permanent residence.


The new regulations replace the Malta Residence and Visa Agency with the Residency Malta Agency (“Agency”) and bring changes to the qualifying investment.

To qualify for residence under the new MPRP regulations, successful applicants will need to:

    • Hold qualifying property, which can be purchased or rented:

If the property is purchased, the contribution will be €30,000 plus €10,000 for every parent or grandparent of the principal applicant or spouse.


If the property is rented, the contribution will be €60,000 plus €10,000 for every parent or grandparent of the principal applicant or spouse.

    • Make a Government Contribution which amount will depend if the qualifying property is rented or purchased, as it follows:

If the property is purchased, the contribution will be EUR30,000 plus EUR10,000 for every parent or grandparent of the principal applicant or spouse.


If the property is rented, the contribution will be EUR60,000 plus EUR10,000 for every parent or grandparent of the principal applicant or spouse.

  • Make a Donation of €2,000 to a local non-governmental organization registered with the Commissioner for Voluntary Organisations or as otherwise approved by the Agency.

An administrative fee of €60,000 applies, payable in two instalments: €15,000 within one month of submission, and €45,000 within two months of the Approval in Principle. A government contribution of €37,000 is payable regardless of whether the qualifying property is purchased or rented. An additional fee of €7,500 applies for each adult dependant included in the application (including adult children, parents, and grandparents).

 

The benefits offered by the new program include:

  • The right to settle, stay and reside permanently in Malta;

  • Enjoyment of Visa-free travel across Schengen, 90 out of 180 days;

  • A gateway into Malta’s affordable real estate market;

  • The possibility of including up to four generations in an application;

Only Third Country Nationals (“TCNs”) can apply for residence under the new MPRP regulations. TCNs are those individuals who are not citizens of the EU. EEA nationals and Swiss nationals shall not be considered third-country nationals.


Persons who qualify as dependents of the principal applicant are defined by the Legal Notice 121 enacting the new MPRP regulation. Accordingly, the qualifying dependents are defined as follows:

  • The principal applicant’s spouse in a monogamous marriage or another relationship has the same or a similar status to marriage. For the MPRP, the term “spouse” shall be gender-neutral;

  • Children, including adopted, of the principal applicant or his spouse who, at the time of application, are less than 18 years of age;

  • Children over 18 years old, but not yet attained 29 years of age, not married, and principally dependent on the principal applicant;

  • Financially dependent parents or grandparents of the principal applicant or his spouse; or

  • Disabled adult children of the principal applicant or spouse.

All applications must be submitted by an Authorised Registered Mandatory (“ARM”) who needs to perform Tier 1 Due Diligence checks, providing evidence to the Residency Malta Agency that the applicants are fit and proper persons. Promethean is a licensed ARM and may assist clients with this process.

Aside from making the required qualifying investment, applicants must have:

  • Regular resources were sufficient to maintain themselves without depending on the social assistance system of Malta.

  • held the qualifying property for a minimum period of 5 years, after which a residential address is required

  • Sickness insurance policy in respect of all risks typically covered for Maltese nationals.

  • Assets with a minimum value of not less than €500,000, out of which a minimum of €150,000 shall be in the form of financial assets or having a value of not less than €650,000, out of which a minimum of €75,000 shall be in the form of financial assets.

A formal application is submitted to the Agency, and a proper due diligence check will be carried out.


Applicants who do not meet the minimum qualifying criteria will not be approved, with causes for rejection being as follows:

  • The principal applicant and, or any of his dependants shall not have had a previous application for a certificate or an application for Maltese citizenship refused.

  • The principal applicant and, or any of his dependents may not be listed with the INTERPOL or EUROPOL.

  • The principal applicant, or any of his dependants, shall have a clean criminal background.

    • They must not have been found guilty, or, at the time of the application, being interrogated and suspected, or has criminal charges brought against him/her for any criminal offense, other than an involuntary offense, punishable with more than one (1) year imprisonment.

  • The principal applicant, or any of his dependants, shall not be individuals who, at any time, had pending charges or who has been found guilty of any crimes related to:

    • crimes of terrorism,

    • money laundering,

    • funding of terrorism,

    • crimes against humanity,

    • war crimes,

    • crimes that infringe upon such Protection of Human Rights and Fundamental Freedoms as established by the European Convention on Human Rights.

  • If the principal applicant, or any of his/her dependents, have been found guilty or have charges brought against him/her regarding any of the following criminal offenses:

    • paedophilia,

    • defilement of minors,

    • rape,

    • violent indecent assault,

    • inducing persons underage to prostitution, and

    • abduction

The application will be rejected if the applicant is listed in international sanctions applying restrictive measures that the Agency is bound by law, or has opted, to follow.

Below is the step-by-step application process timeline for MPRP.

Step 1: Engagement Stage

  • Initial due diligence checks;

  • Letter of engagement;

  • Optional background verification report.

Step 2: Compilation & Submission Stage

  • RMA Submission Fees: Non-refundable administrative fee (to be paid within one month from submission): €15,000

Step 3: Residency Malta Agency Processing Stage

  • Start of the Agency due diligence;

  • Independent due diligence review;

  • Possibility of clarification requests.

Step 4: Approval Stage

  • Letter of approval issued by the Agency;

  • Payment of contribution to the Agency;

  • Fulfillment of government contribution;

  • Fulfillment of qualifying property.

Application Administrative Fee

Administrative fee: €60,000 (€15,000 within 1 month of submission; €45,000 within 2 months of Approval in Principle). Government contribution: €37,000 flat, regardless of purchase or rental route. Dependant fee: €7,500 per adult dependant.

Government Contribution

Government contribution (depending on if property is purchased/leased): €30,000 / €60,000

Mandatory Donation

Maltese registered Non-Governmental Organization (NGO): €2,000

Qualifying Malta Property

Minimum purchase: €375,000; or

Minimum rent (per annum): €14,000.

Step 5: Malta Permanent Residency Stage

  • Certificate of residence issued;

  • Collection of biometric data in Malta;

  • Malta residence card issued.

Step 6: EU Long-Term Residency

  • Lived in Malta for five years;

  • Proof of stable and regular income;

  • Complied with integration measures.

Individual Tax Programme 2027

With effect from 1 January 2027, the Malta Individual Tax Programme (the “ITP”) introduces a single, consolidated framework for individuals seeking to relocate to Malta and obtain special tax status. The Malta Individual Tax Programme brings together several existing residence schemes — the Global Residence Programme, the Residence Programme, the Malta Retirement Programme and the United Nations Pension Programme — under one coherent legislative structure.

 

The Malta Individual Tax Programme is designed for foreign individuals establishing Malta as their principal place of residence. It confers special tax status for an initial period of five years, renewable for further five-year periods subject to continued compliance, together with a 15% flat rate of tax on foreign-source income remitted to Malta.

 

Qualifying dependants may be included under the same application, and beneficiaries enjoy the right to reside in Malta and to travel within the Schengen Area for up to 90 days in any 180-day period.

The Malta Individual Tax Programme provides four categories of special tax status, depending on your nationality and circumstances:

  • Global Resident Status – for non-EU, non-EEA and non-Swiss nationals;
  • EU/EEA/Swiss Resident Status – for nationals of the EU, the EEA and Switzerland;
  • Retired Pensioner Status; and
  • UN Pensioner Status.

The Malta Individual Tax Programme operates on Malta’s remittance basis of taxation, meaning that foreign-source income is taxed only when it is received in, or remitted to, Malta. In practice:

  • foreign-source income remitted to Malta is taxed at a flat rate of 15%;
  • Malta-source income is taxed at the standard rate of 35%; and
  • a minimum annual tax applies according to your status category.

 

The minimum annual tax under the Malta Individual Tax Programme is as follows:

  • Global Resident Status: €35,000;
  • EU/EEA/Swiss Resident Status: €35,000;
  • Retired Pensioner Status: €15,000; and
  • UN Pensioner Status: €20,000.

To qualify for special tax status under the Malta Individual Tax Programme, you must:

  • hold a qualifying residential property in Malta, either purchased for a minimum value of €700,000 or rented at a minimum of €14,000 per year;
  • hold valid health insurance covering the risks normally covered for Maltese nationals across the EU;
  • have stable and regular financial resources sufficient to maintain yourself and your dependants;
  • hold a valid travel document;
  • be able to communicate adequately in one of Malta’s official languages; and
  • not be domiciled in Malta, nor intend to establish domicile in Malta within five years of the date of application.

The Malta Individual Tax Programme comes into force on 1 January 2027. Until 31 December 2026, the existing programmes — the Global Residence Programme (“GRP”), the Residence Programme (“RP”), the Malta Retirement Programme (“MRP”) and the United Nations Pension Programme (“UNPP”) — remain open to new applications.


Special tax status granted under those programmes up to the end of 2026 continues to apply until 2031. A renewal after the 31st December 2031 will fall under the ITP (subject to a yearly €2.5k administrative fee), on the eligibility criteria and conditions applicable at the time of renewal. From the 1st January 2027, all new applicants apply under the ITP.


This transitional window gives prospective applicants and their advisers time to assess the most suitable route before the new framework becomes fully operative.

Applications for special tax status under the Malta Individual Tax Programme are made through an Authorised Registered Mandatory (“ARM”). Promethean Advisory Limited is a licensed ARM and can assist you with eligibility assessment, pre-application tax planning, qualifying property arrangements, the full application process and the ongoing annual compliance requirements imposed under the programme.

 

For further information on the Malta Individual Tax Programme and the most suitable route for your circumstances, please contact us.

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