Malta - Global Residence Programme (GRP)

The Malta GRP is a Tax Incentive Programme. It provides the main beneficiary with the opportunity to set his/her personal tax rate on income remitted to Malta at 15% only. The processing of an application is quite fast when compared to other local Programmes. Furthermore no Malta tax would be chargeable on capital gains accumulated outside Malta and remitted to Malta. immVest International Limited is an Authorised Registered Mandatory and can therefore process and submit GRP applications to the Commissioner for Tax.

The Benefits

Special tax status: ongoing, subject to compliance, for applications received until 31 December 2026; granted for five years and renewable for applications submitted from 1 January 2027
Visa-Free access to the European Schengen Zone
No minimum residence required in order to maintain residence status
Favourable tax incentives
Allows holders to work in Malta

Malta - Global Residence Programme (GRP)

The Benefits

Special tax status: ongoing, subject to compliance, for applications received until 31 December 2026; granted for five years and renewable for applications submitted from 1 January 2027
Visa-Free access to the European Schengen Zone
No minimum residence required in order to maintain residence status
Favourable tax incentives
Allows holders to work in Malta

Dependants

Spouse or unmarried partner
Parents and grandparents of main applicant or spouse
Dependent children up to the age of 25

Eligibility Criteria

Applicants must be non-EU Nationals
Applicants must be economically self-sufficient
Applicants must be in possession of a valid travel document (Schengen Visa)
Applicants must purchase or rent property in Malta. For applications received until 31 December 2026: purchase from €275,000 (€220,000 in Gozo or South Malta) or rent from €9,600 per year (€8,750 in Gozo or South Malta). For applications submitted from 1 January 2027: purchase at a minimum of €700,000 or rent at a minimum of €14,000 per year.
Applicant must have EU recognised Medical Insurance in place

Dependants

Spouse or unmarried partner
Parents and grandparents of main applicant or spouse
Dependent children up to the age of 25

Eligibility Criteria

Applicants must be non-EU Nationals
Applicants must be economically self-sufficient
Applicants must be in possession of a valid travel document (Schengen Visa)
Applicants must purchase or rent property in Malta. For applications received until 31 December 2026: purchase from €275,000 (€220,000 in Gozo or South Malta) or rent from €9,600 per year (€8,750 in Gozo or South Malta). For applications submitted from 1 January 2027: purchase at a minimum of €700,000 or rent at a minimum of €14,000 per year.
Applicant must have EU recognised Medical Insurance in place

Contributions

An application fee of €6,000 for applications received until 31 December 2026; €8,500 for applications submitted from 1 January 2027 (payable to commissioner of tax)
Applicants have to purchase or rent a property in Malta;
Applicants should have valid travel document;
Applicants should have all-covering EU health insurance;
Minimum annual tax: €15,000 for applications received until 31 December 2026 (this covers the whole family for the first €100,000 foreign income remitted to Malta without further tax.) From 1 January 2027: minimum annual tax of €35,000.
Renewal fee, from 1 January 2027: €2,500 for each five-year renewal.

Procedure and Timeframe

Step 1

Complete initial due diligence and thereafter Client Agreement from immVest International
Pay initial immVest International professional fee and begin preparation on the application with immVest Relationship Manager;

Step 2

Once application forms are compiled, immVest International will then submit required documentation to the Commissioner for Revenue;
Department of Revenue will conduct the necessary due diligence and review the respective documents;

Step 3

The application will go through final decision-making process by the Commissioner for Revenue. If the outcome is positive, a face-to-face meeting with the applicant and the ARM will be scheduled, following which, a letter of intent is issued and sent to the ARM once the application may continue to be processed.

Step 4

Within a period of six months, applicant would have received confirmation on whether his/her application for GRP Residence was approved or not;
Once approved, there is a period of twelve months where immVest International will support beneficiary with the programme requirements say the purchase of property, health insurance and other.

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Contributions

An application fee of €6,000 for applications received until 31 December 2026; €8,500 for applications submitted from 1 January 2027 (payable to commissioner of tax)
Applicants have to purchase or rent a property in Malta;
Applicants should have valid travel document;
Applicants should have all-covering EU health insurance;
Minimum annual tax: €15,000 for applications received until 31 December 2026 (this covers the whole family for the first €100,000 foreign income remitted to Malta without further tax.) From 1 January 2027: minimum annual tax of €35,000.
Renewal fee, from 1 January 2027: €2,500 for each five-year renewal.

Procedure and Timeframe

Step 1

Complete initial due diligence and thereafter Client Agreement from immVest International
Pay initial immVest International professional fee and begin preparation on the application with immVest Relationship Manager;

Step 2

Once application forms are compiled, immVest International will then submit required documentation to the Commissioner for Revenue;
Department of Revenue will conduct the necessary due diligence and review the respective documents;

Step 3

The application will go through final decision-making process by the Commissioner for Revenue. If the outcome is positive, a face-to-face meeting with the applicant and the ARM will be scheduled, following which, a letter of intent is issued and sent to the ARM once the application may continue to be processed.

Step 4

Within a period of six months, applicant would have received confirmation on whether his/her application for GRP Residence was approved or not;
Once approved, there is a period of twelve months where immVest International will support beneficiary with the programme requirements say the purchase of property, health insurance and other.

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New Rules applicable from 1st January 2027

Under Legal Notice 195 of 2026 (Individual Tax Programme Rules, 2026), applications submitted from 1 January 2027 will be subject to a revised framework: a minimum annual tax of €35,000, higher property thresholds, a revised application fee and a five-year special tax status with renewal. Applications received on or before 31 December 2026 benefit from transitional protection until 31 December 2031. Each section on this page shows the rules for applications received until 31 December 2026 and for those submitted from 1 January 2027.

Validity and renewal

For applications submitted from 1 January 2027, once the Commissioner confirms that the applicant qualifies, a written decision granting special tax status is issued. The status remains valid for five years unless withdrawn because the eligibility conditions are no longer satisfied.

After the initial period, beneficiaries may renew for further five-year periods by submitting the prescribed application form, providing any supporting documentation requested and paying a non-refundable administrative fee of €2,500. The Commissioner should not refuse a renewal request without reasonable justification.

Transitional arrangements

Any special tax status granted on or before 31 December 2026, and any application received by that date, remains valid until 31 December 2031, even if the approval is issued after 31 December 2026. Applications submitted from 1 January 2027 onwards are subject to the new framework.

Three typical situations

Situation	What applies
Existing beneficiary, for example approved under the GRP in 2025	Continues to benefit from the transitional arrangements until 31 December 2031, provided all programme conditions continue to be satisfied.
Pending applicant, with a complete application received before 31 December 2026 but approved during 2027	May still fall within the transitional provisions, because the application was received before the statutory deadline.
New applicant from 1 January 2027	Subject to the new framework: €35,000 minimum annual tax, €700,000 property purchase or €14,000 annual rent, €8,500 application fee and the five-year renewal framework.