Residence & Citizenship

Malta

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

The Malta Residence and Visa Programme

Malta Global Residence Programme

The Malta Residence Programme

The Malta Retirement Programme

Malta Key Employee Initiative

The Malta Highly Qualified Persons Programme

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

This is a Residence Programme that can lead to Citizenship.

Free movement within the Schengen Zone (26 European countries).

Individuals will be taxed on Malta source income and certain gains arising in Malta. They will not be taxed on non-Malta source income not remitted to Malta, or Capital remitted to Malta. In addition, they will not be taxed on capital gains even if this income is remitted to Malta.

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

Under the new regulations, applicants can opt for residence in Malta, leading to citizenship choosing between two options:

  1. application after three years of residence in Malta, for a lower contribution; OR
  2. application for citizenship after one of residence in Malta.

Direct Investment

Applicants who can prove residency status in Malta for 36 months prior to the naturalization, are required to make a direct investment of €600,000 whilst applicants who prove a residency status in Malta for at least 12 months are required to make an exceptional direct investment of €750,000.

If the applicants accompanied by qualifying dependants, a further investment of €50,000 per dependant is to be made.

An applicant cannot apply for a certificate of citizenship by naturalisation for exceptional services, before he/she has proved that he/she has become a resident of Malta for the minimum period required.

Philanthropic Donation

Prior to the issue of a certificate of Maltese citizenship, the applicant must donate a minimum €10,000 to a registered philanthropic, cultural, sport, scientific, animal welfare or artistic non-governmental organisation or society, or as otherwise approved by the Agency.

Property Investment

Once an applicant is approved and prior to the issue of a certificate of Maltese citizenship, the application must either purchase or rent residential property in Malta. If the applicant opts to purchase a property, an investment of at least €700,000 must be made. An applicant may alternatively take a lease on a residential immovable property in Malta, for a minimum annual rent of €16,000. The applicant must retain the property for at least 5 years from the date of the issue of the certificate of Maltese citizenship.

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

All individuals interested in applying for this programme, are required to do so through a registered approved agent, who will be acting on behalf of the client in all matters related to the Application for Eligibility and Application for Citizenship.

Eligibility Criteria for Applicants

The Malta government aims to attract people of the highest calibre through the Malta Citizenship by Direct Investment and grant them Maltese residence, following a rigorous due diligence process and adherence to strict criteria.

To be eligible for the Malta Citizenship by Direct Investment, an applicant must meet a number of criteria:

  • Be 18 years of age, or older. Eligibility may also extend to applicant’s dependants including the spouse or de facto partner, or a person with whom a relationship is held through a status which is the same as or similar to marriage, children, parents and grandparents under certain terms;
  • Is willing to contribute, through an exceptional direct investment, to the economic and social development of the Republic of Malta;
  • Provides proof that he/she has been a resident in Malta for at least 12 or 36 months preceding the day of issue, of the certificate of naturalisation;
  • Meets all of the application requirements; and
  • Commits to providing proof of residence in Malta and proof of title to a residential property in Malta in accordance with the regulations.

Quota: it is important to note that a maximum quota of 400 applicants per year will be accepted with a total maximum number of applicants set at 1,500 for the entire scheme.

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

The Malta Residence and Visa Programme

The Residence and Visa Programme is available to non-EU individuals and enables them to reside indefinitely in Malta.

  • Successful applicants receive a Maltese residence permit, and after five years of residency, the main applicant and dependents are eligible to apply for long term residence in Malta
  • Free movement within the Schengen Zone (26 European countries)
  • No requirement to undertake a language test.
  • No minimum stay requirements.
  • All Government documents are available in English

The following benefits were introduced in July 2017:

  • The age limit of 27 for unmarried, economically dependent children has been waived.
  • Children of the main applicant and/or spouse, will not lose their residency rights when they reach the age of 27. This applies even if they have become economically independent or are married.

Individuals will be taxed on Malta source income and certain gains arising in Malta. They will not be taxed on non-Malta source income not remitted to Malta. In addition they will not be taxed on capital gains even if this income is remitted to Malta (annual minimum tax of €5,000 per annum).

To find out about living in Malta, please click here.

The Malta Residence and Visa Programme

An individual must make a three-tier investment:

  • A €30,000 payment to the Maltese Government

AND

  • An investment of a minimum €250,000 in eligible Maltese Government stocks, shares or debentures, which must be maintained for a minimum of 5 years (a finance option of €65,000 is available, where applicants will receive the required Government Bonds for 5 years for a once-off fee of €65,000)

AND

  • Purchase of a property in Malta for a minimum value of €320,000 (€270,000 if the property is situated in Gozo or the south of Malta), OR rental of a property for a minimum of €12,000 per annum in Malta (€10,000 per annum if the property is situated in Gozo or the south of Malta). The property must be owned or rented for a minimum of 5 years.

Parents and/or grandparents and/or grandchildren of the main applicant or the main applicant’s spouse can apply to the programme, at the application stage. An additional €5,000 payment per person is required.

Children born or adopted by the main applicant after the initial application approval date can be included.

The Malta Residence and Visa Programme

All applicants and each dependant must have Global Health Insurance and provide evidence that they can maintain it for an indefinite period.

An Authorised Registered Mandatory in Malta must submit an application to the Commissioner of the Inland Revenue on behalf of the applicant. Dixcart Management Malta is an Authorised Registered Mandatory.

The programme is not open to individuals falling into the following categories:

  • Has a criminal record
  • Is subject to a criminal investigation
  • Is a potential national security risk to Malta
    Is involved in any activity likely to detract from Malta’s reputation
  • Has been denied a visa to a country with which Malta has visa-free travel arrangements and has subsequently not obtained a visa to the country that issued the denial.

In addition an applicant must:

  • Not currently be a long-term resident of Malta.
  • Not currently be taking advantage of any other Maltese Residence Programme.
  • Have a minimum annual income of €100,000 (arising from outside Malta) or own assets to a minimum value of €500,000.
  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

Malta Global Residence Programme

The Global Residence Programme entitles non-EU nationals to obtain a Maltese residence permit through a minimum investment in property in Malta. Individuals who are EU/EEA/Swiss nationals should look at the The Malta Residence Programme.

Benefits:

  • Applicant’s are granted a special tax status that includes:
    • 0% tax on foreign source income not remitted to Malta,
    • A beneficial rate of 15% tax on foreign source income that is remitted to Malta,
    • Malta does not impose any inheritance tax, gift tax or wealth taxes.
  • Individuals may also be able to claim double taxation relief under the regime. This is subject to a minimum yearly tax of €15,000, after claiming any applicable double tax relief.
  • Application process time of 3-6 months.
  • Receipt of a Maltese residence permit.
  • Free movement within the Schengen Zone (26 European countries).
  • No requirement to undertake a language test.
  • Documentation, Government interactions and meetings will all be in English.

To find out about living in Malta, please click here.

Malta Global Residence Programme

To qualify for the programme an individual must pay annual minimum tax in Malta of €15,000.

  • An individual must purchase property costing a minimum of €275,000 in Malta (€220,000 if the property is situated in Gozo or the south of Malta), OR rental of a property for a minimum €9,600 per annum in Malta (€8,750 per annum if the property is situated in Gozo or the south of Malta).

Dependant parents may be included in the application.

A non-refundable administration fee of €6,000 is payable to the Government upon application. A reduced fee of €5,500 is payable if the immovable property is purchased in the South of Malta.

Malta Global Residence Programme

An individual who benefits from this special tax status must submit an Annual Tax Return each year to demonstrate they have paid the minimum tax of €15,000, as well as include any material changes that affect their eligibility for this programme.

There is no minimum stay requirement, but an applicant must not spend more than 183 days in any other jurisdiction in any single calendar year.

All applicants and each dependant must have Global Health Insurance and provide evidence that they can maintain it for an indefinite period.

An Authorised Registered Mandatory in Malta must submit an application to the Commissioner of the Inland Revenue on behalf of the applicant. Dixcart Management Malta is an Authorised Registered Mandatory.

The programme is not open to individuals falling into the following categories:

  • Has a criminal record
  • Is subject to a criminal investigation
  • Is a potential national security risk to Malta
    Is involved in any activity likely to detract from Malta’s reputation
  • Has been denied a visa to a country with which Malta has visa-free travel arrangements and has subsequently not obtained a visa to the country that issued the denial.
  • Benefits
  • Financial / Other Obligations
  • Additional Criteria

The Malta Residence Programme

The Malta Residence Programme is available to EU, EEA and Swiss nationals, and offers a special Malta tax status through a minimum investment in property in Malta. Individuals who are non-EU/EEA/Swiss nationals should look at the Malta Global Residence Programme.

Successful applicants receive a Maltese residence permit.

Benefits:

  • Applicant’s are granted a special tax status that includes:
    • 0% tax on foreign source income not remitted to Malta,
    • A beneficial rate of 15% tax on foreign source income that is remitted to Malta, with a minimum amount of tax payable of €15,000 per annum (income arising in Malta is taxed at a flat rate of 35%). This applies to income from the applicant, his/her spouse and any dependants, jointly.
    • Malta does not impose any inheritance tax, gift tax or wealth taxes.
  • Individuals may also be able to claim double taxation relief under the regime. This is subject to a minimum yearly tax of €15,000, after claiming any applicable double tax relief.
  • Application process time of 3-6 months.
  • Receipt of a Maltese residence permit.
  • Free movement within the Schengen Zone (26 European countries).
  • No requirement to undertake a language test.
  • Documentation, Government interactions and meetings will all be in English.
  • No minimum stay requirements.
  • No minimum investment requirements.

To find out about living in Malta, please click here.

The Malta Residence Programme

To qualify for the programme, applicants must be EA/EEA/Swiss Nationals.

  • An individual must purchase property costing a minimum of €275,000 in Malta; OR
  • Pay a minimum rent of €9,600 per annum in Malta.

Dependant parents may be included in the application.

A one-time registration fee of €6,000 is levied by the Government. Permit holders are also allowed to carry on an economic activity in Malta.

The applicant must provide evidence that they are economically self-sufficient, as well as any accompanying dependants.

The Malta Residence Programme

An individual who benefits from this special tax status must submit an Annual Tax Return each year to demonstrate they have paid the minimum tax of €15,000, as well as include any material changes that affect their eligibility for this programme.

There is no minimum stay requirement, but an applicant must not spend more than 183 days in any other jurisdiction in any single calendar year.

All applicants and each dependant must have Global Health Insurance and provide evidence that they can maintain it for an indefinite period.

An Authorised Registered Mandatory in Malta must submit an application to the Commissioner of the Inland Revenue on behalf of the applicant. Dixcart Management Malta is an Authorised Registered Mandatory.

The programme is not open to individuals falling into the following categories:

  • Has a criminal record
  • Is subject to a criminal investigation
  • Is a potential national security risk to Malta
    Is involved in any activity likely to detract from Malta’s reputation
  • Has been denied a visa to a country with which Malta has visa-free travel arrangements and has subsequently not obtained a visa to the country that issued the denial.
  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

The Malta Retirement Programme

The Malta Retirement Programme is available to EU and non-EU nationals whose main source of income is their pension.

Benefits:

  • An attractive flat rate of 15% tax is charged on a pension remitted to Malta. The minimum amount of tax payable is €7,500 per annum for the beneficiary and €500 per annum for every dependant.
  • Income that arises in Malta is taxed at a flat rate of 35%.

To find out about living in Malta, please click here.

The Malta Retirement Programme

An individual must own or rent a property in Malta as his/her principal place of residence worldwide. The minimum value of the property must be:

  • Purchase of property in Malta for a minimum value of €275,000 (€220,000 if the property is situated in Gozo or the south of Malta), OR rental of a property for a minimum of €9,600 per annum in Malta (€8,750 per annum if the property is situated in Gozo or the south of Malta).

In addition, at least 75% of the individual’s income must derive from a pension, with a maximum 25% being “other income”.

The Malta Retirement Programme

This programme is designed to attract EU and non-EU nationals who are not in employment and are in receipt of a pension.

An applicant must reside in Malta for a minimum of 90 days in each calendar year, averaged over any 5-year period. In addition he/she must not reside in any other jurisdiction for more than 183 days in any calendar year.

All applicants and each dependant must have Global Health Insurance and provide evidence that they can maintain it for an indefinite period.

An Authorised Registered Mandatory in Malta must submit an application to the Commissioner of the Inland Revenue on behalf of the applicant. Dixcart Management Malta is an Authorised Registered Mandatory.

The programme is not open to individuals falling into the following categories:

  • Has a criminal record
  • Is subject to a criminal investigation
  • Is a potential national security risk to Malta
    Is involved in any activity likely to detract from Malta’s reputation
  • Has been denied a visa to a country with which Malta has visa-free travel arrangements and has subsequently not obtained a visa to the country that issued the denial.
  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

Malta Key Employee Initiative

The Malta ‘Key Employee Initiative’ is applicable to managerial and/or highly-technical professionals with relevant qualifications or adequate experience relating to a specific job.

Successful applicants receive a fast track work/residence permit within five working days from the date of application, valid for one year. This can be renewed for a maximum period of three years.

To find out about living in Malta, please click here.

Malta Key Employee Initiative

Applicants must provide proof and the following information to the ‘Expatriates Unit’ within ‘Identity Malta’:

  • Annual gross salary of at least €30,000 per annum
  • Certified copies of relevant qualifications, warrants or proof of appropriate work experience
  • Declaration by the employer stating that the applicant has the necessary credentials to perform the required duties.

The ‘Key Employee Initiative’ is also extended to innovators involved in start-up projects, which have been endorsed by ‘Malta Enterprise’.

Malta Key Employee Initiative

Applicants are required to have Private Health Insurance.

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

The Malta Highly Qualified Persons Programme

The Highly Qualified Persons programme is available to EU nationals for five years and non-EU nationals for four years.

Benefits:

  • Income tax is set at a flat rate of 15% for qualifying individuals (instead of paying income tax on an ascending scale with a current maximum top rate of 35%).
  • No tax is payable on income earned over €5,000,000 relating to an employment contract for any one individual.

To find out about living in Malta, please click here.

The Malta Highly Qualified Persons Programme

The scheme is targeted towards professional individuals earning over €81,457 per annum and employed in Malta on a contractual basis.

The Malta Highly Qualified Persons Programme

The applicant can be a national of any country.

All applicants and each dependant must have Global Health Insurance and provide evidence that they can maintain it for an indefinite period.

An Authorised Registered Mandatory in Malta must submit an application to the Commissioner of the Inland Revenue on behalf of the applicant. Dixcart Management Malta is an Authorised Registered Mandatory.

The programme is not open to individuals falling into the following categories:

  • Has a criminal record
  • Is subject to a criminal investigation
  • Is a potential national security risk to Malta
    Is involved in any activity likely to detract from Malta’s reputation
  • Has been denied a visa to a country with which Malta has visa-free travel arrangements and has subsequently not obtained a visa to the country that issued the denial.

Download Full List of Programmes – Benefits & Criteria (PDF)

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