Malta Tax Residency Under the GRP: 15% on Remitted Income and the €15,000 Minimum
The GRP is the status people confuse most with permanent residence. It is not a right to move. It is a tax regime, and residence is arranged on top of it. I checked the conditions against the BRIDGES GRP page of 8 October 2026 and the rules in S.L. 123.148.
How the tax works
- Foreign income remitted to Malta: a flat 15%.
- Foreign income left abroad: not taxed under this regime.
- Capital gains made abroad: not taxed, according to BRIDGES, even when remitted.
- Maltese-source income: ordinary rates, up to 35%.
- Minimum tax: €15,000 a year, regardless of the amount remitted.
Who can apply
The main applicant is a national of a country outside the EU, the EEA and Switzerland, is not a tax resident of another country for more than 183 days in a year, speaks English or Maltese and has health insurance valid in the EU. A spouse, dependent children up to 25, children with a disability and other fully supported relatives can be included. No separate minimum tax is charged for them.
Housing
| South of Malta and Gozo | Rest of Malta | |
|---|---|---|
| Rent | from €8,750 a year | from €9,600 a year |
| Purchase | from €220,000 | from €275,000 |
| Administrative fee | €5,500 | €6,000 |
The home is kept for the whole life of the status and cannot be sublet.
Process and timing
The application goes through an authorised representative. Review takes three to four months. Each year you file a return, pay the minimum tax and prove the housing and insurance. Missing one of these puts the status at risk.
The 183-day trap
BRIDGES describes a case of an annual audit where the 15% regime was in question because of the day count. The lesson I take: keep proof of where you spent the year.
When it does not pay off
Since €15,000 is due anyway, the regime makes sense only if 15% of what you plan to remit is close to or above that sum, roughly €100,000 a year or more. Below that I would not recommend it. Tax effects depend on your situation and other countries’ rules, so a tax adviser is needed.
Questions and answers
What is the tax rate under the GRP?
15% on foreign income remitted to Malta. Income left outside Malta is not taxed under this regime. Maltese-source income is taxed at the ordinary rates up to 35%.
Is there a minimum tax?
Yes, €15,000 a year, whatever amount you remit.
Who can apply?
Nationals of countries outside the EU, EEA and Switzerland who are not tax resident in another country for more than 183 days a year, speak English or Maltese and hold health insurance valid in the EU.
Does the GRP give a residence permit?
It gives a tax status. A residence card is arranged on its basis and renewed each year.
Sources
- BRIDGES: Malta tax residency (GRP)
- Global Residence Programme Rules, S.L. 123.148
- BRIDGES case: GRP and the 183-day rule
Checked on 31 October 2026. Rules and fees change, so confirm them with the official sources before you file anything.