Global Residence Scheme

Global Resident Scheme

(such scheme also integrates the e-Residence Maltese card, the Maltese ID Card and Visa)

The Global Residence scheme is applicable to non-EU, non-EEA and no Swiss nationals only. Hence this scheme will enable non-EU, non-EEA and no Swiss nationals to obtain a Maltese/Gozitan residence card together with Visa. Taxation under the Global resident scheme:

  • A flat rate of 15% on income remitted to Malta
  • A flat rate of 35% on income arising in Malta

The minimum tax shall be €15,000 and shall include all dependents (the definition of dependent is widened, also including dependent brothers and sisters and direct relatives in an ascending line. Employees are also provided for, i.e. carers/butlers and other persons that may have been in the employ of the applicant for the preceding two years.

Conditions to be satisfied:

  • Applicant must either acquire or rent a property in Malta or Gozo
  • Property Purchase requirements: the Purchase price of a property in Malta €275,000 Purchase price of a property in Gozo and the South €220,000
  • Rent: Annual minimum rental of property in Malta €9,600 Annual minimum rental of property in Gozo and the South €8,750
  • Applicant and dependents are to be covered by all-risks medical insurance in Malta and Gozo
  • The renewal of the Uniform Residence Permit shall only be given on condition that the applicant and dependents not only satisfied the minimum conditions for the past year but shall also satisfy the conditions for the forthcoming period for which the Uniform Residence Permit is given. This includes the payment of the minimum tax
  • The immovable property on which the applicant has declared as his residence in Malta cannot be used by any other person other than dependents or those in his employ. The applicant may not rent out the property that he is declaring to be his residence in the application for whatever period and in whichever location
  • The applicant may not be resident for more than 183 days in any other single jurisdiction
  • The application fee is €4,000 at application stage. From the date that the person actually takes up residence in Malta, a further amount of €2,000 shall be payable. Persons who take up residence in Gozo or in the South of Malta can benefit from a reduction of €500 from the said €2,000.