Residence & Citizenship

Malta

Malta offers the climate, the relaxed lifestyle and rich history to make living in Malta a real pleasure. There are several attractive residence programmes to tempt you even more, to move to this sunny isle.

Malta detail

Malta Programmes

Please click into any of the programme(s) below to view the benefits of each, the financial obligations and other criteria that might apply.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

Programmes – Benefits & Criteria

Malta

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

Malta Start-up Programme

Malta Permanent Residence Programme

Malta Global Residence Programme

Malta Residence Programme

The Malta Retirement Programme

Malta Key Employee Initiative

The Malta Highly Qualified Persons Programme

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The Malta Digital Nomad Residence Permit

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

Available to EU/EEA and Non-EU Passport Holders.

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.

There is no language test in Malta to participate in this programme. English is an official language in Malta, so all government Interactions will take place in English.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

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.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

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.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

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


Living in Malta

Located in the Mediterranean, just south of Sicily, Malta offers all of the advantages of being a full member of the EU and English is one of its two official languages.

Malta’s economy has enjoyed large growth since joining the EU and the forward-thinking Government actively encourages new business sectors and technologies.

To make life even more enjoyable Malta offers tax benefits to expatriates and the attractive ‘remittance basis’ of taxation. To find out more about these advantages as well as the technical detail, please see the Malta programmes below or contact us and we can help answer the questions that are really important to you.

Tax Advantages when Living in Malta

Malta non-domiciled individuals living in Malta can benefit from the remittance basis of taxation. This means that they are taxed on Malta source income and certain gains arising in Malta but are not taxed on non-Malta source income not remitted to Malta. In addition, they are not taxed on capital gains, even if this income is remitted to Malta.

Depending on specific circumstances, certain Malta non-domiciled individuals will need to pay a capped annual tax of €5,000.

Malt does not impose inheritance tax, gift tax or wealth taxes.

Tax Advantages Available to Companies in Malta

Income, other than dividends and capital gains is subject to tax at Malta’s normal rate of 35%.

However, on payment of a dividend, a tax refund of between 6/7ths and 5/7ths of the tax paid by a Malta company is payable to the shareholder. This results in a net Malta tax rate of between 5% and 10%.

Where such income has benefited from double tax relief or the Malta flat rate tax credit, a 2/3rds refund applies.

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