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

Malta Global Residence Programme

Available to Non-EU Passport Holders: 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 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.

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

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.

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

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.

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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