Malta Visas & Residency
Malta Tax Residency
Property investment, eligibility, and qualifying Maltese listings under the Malta Tax Residency
Data as of 11 juni 2026
Currently accepting applications
About the Malta Tax Residency
Maltese tax residency is granted via several programmes, each with different rates: the Global Residence Programme and The Residence Programme apply 15% to remitted foreign income; the Malta Retirement Programme applies 15% to pension income; the Highly Qualified Persons Rules apply 15% to qualifying employment income up to EUR 5 million. This page summarises eligibility, minimum tax thresholds, and how property purchase or rental qualifies under each route.
Eligibility
Maltese tax residency is acquired by spending more than 183 days per year in Malta or by qualifying under one of the named programmes (GRP, TRP, MRP, HQPR).
Open to
EU and non-EU nationals
Notable benefits
- Remittance-based tax system
- 15% rate on remitted foreign income
- No tax on foreign income kept abroad
- Strong network of double-taxation treaties
Official Maltese government source
Programme rules and thresholds change from time to time. Always verify the current published criteria with Identity Malta or Residency Malta before making an investment decision.
Property thresholds
Property investment unlocks the Malta Tax Residency. Either a one-time qualifying purchase or a multi-year qualifying rental works; many applicants combine the property route with the government contribution requirement.
| Purchase | Annual rental | |
|---|---|---|
| Malta (mainland) | n/a | n/a |
Headline figures
- Flat tax rate
- 15%
- Qualifying active listings
- 0
Active darscover inventory that qualifies
Darscover currently tracks 0 active sale listings and 0 active rentals at or above the Malta Tax Residency property threshold. Of these, 0 sale listings are in Gozo (where the lower threshold may apply).
Compare with other Maltese residency programmes
Different programmes apply to EU and non-EU citizens, and pair different tax regimes with the residency. Compare side-by-side.