The Malta Tax Residence Programme is designed for EU, EEA, and Swiss nationals who wish to establish tax residence in Malta
Validity
The special tax status can be maintained annually, provided the applicant continues to meet the programme requirements and pays the minimum tax.

Benefits

•  15% flat tax rate on foreign income remitted to Malta
•  No tax will be charged for income that has been generated and received outside of Malta
• In regards to capital gains, no tax would be chargeable in Malta even if the capital gains are received in Malta, and realized outside.
• Access to Malta’s extensive double taxation treaty network

 Requirements

• Applicants must be EU, EEA, or Swiss nationals
• Purchase or rent qualifying property in Malta - Purchase of at least: €275,000 in Malta or €220,000 in Gozo, South Malta
•  Rent with a minimum annual of: €9,600 in Malta or €8,750 in Gozo, South Malta
• Application fee of €5,500 will be payable for properties in Gozo or the South of Malta or €6,000 in Malta
• Minimum annual tax payment of €15,000
• Holding health insurance covering Malta
• Demonstrating stable financial resources
• Not spending more than 183 days per year in another country