Who Can Apply?
The TRP is open to individuals who are:
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EU nationals (excluding Maltese citizens)
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EEA nationals (Iceland, Norway, Liechtenstein)
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Swiss nationals
Applicants must not already benefit from other special tax schemes (HNWI, GRP, MRP, MPRP, HQP, etc.), though they may renounce them before applying.
Additional requirements:
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Stable and regular financial resources
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Valid travel document
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EU-wide health insurance
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Ability to communicate in English or Maltese
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Clean police conduct
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Application must be submitted through an Authorised Registered Mandatary (ARM)
Property Requirements
To qualify, applicants must own or rent a qualifying property in Malta and use it as their principal place of residence worldwide.
If Buying
Minimum property values:
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€275,000 — Malta (excluding the South)
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€220,000 — South of Malta
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€220,000 — Gozo
Older purchases (pre-July 2013) can still qualify if an architect certifies the current value meets these thresholds.
If Renting
Minimum annual rent:
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€9,600/year — Malta (excluding the South)
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€8,750/year — South of Malta
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€8,750/year — Gozo
Leases must be:
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Minimum 12 months
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Certified
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Clearly stating if the property is furnished or unfurnished
Important Rules
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Property must be your main residence worldwide
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Only applicant and approved dependants may reside in it
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Subletting or renting out the property is not allowed
Tax Benefits
The TRP offers an attractive 15% flat tax rate on foreign-sourced income remitted to Malta by the beneficiary and eligible dependants.
Key tax features:
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Minimum annual tax: €15,000
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Foreign-sourced income not remitted to Malta is not taxed
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Local income is taxed at standard Maltese rates (0–35%)
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Double taxation relief may apply
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No inheritance tax, no wealth tax, no municipal taxes
This makes TRP ideal for individuals with foreign income streams who want a stable, EU-based tax residence.
Why Choose Malta?
Stable EU Jurisdiction
Malta is an EU and Schengen member offering political stability, strong regulation, and reliable institutions.
English-Speaking Country
English is an official language, widely used in business, banking, and daily life.
Excellent Climate & Lifestyle
Over 300 days of sunshine yearly, a safe environment, Mediterranean lifestyle, and a strong expat community.
Strategic Location
Direct flights to most major European cities; ideal base for remote work, business, and leisure.
Attractive Tax Framework
Malta offers competitive taxation, access to double-taxation treaties, and a transparent, EU-compliant tax system.
Disclaimer: We are not licensed or authorised to provide legal, tax, or financial advice regarding Maltese residency or investment schemes. Any information provided is for general guidance only and should not be relied upon as professional advice. Please consult a licensed advisor for personalised assistance.
