Malta - The Residency Program (TRP)

This program is suitable for EU and EEA nationals who would like to obtain a residence permit in Malta. The conditions and benefits enjoyed by the TRP reflect the same conditions and the GRP (For non-EU) as detailed in the same section. The TRP provides individuals with a certificate of tax residency in Malta, which can be used to prove their tax residency status to other countries and tax authorities.

Eligibility and Requirements

Key Benefits

The TRP is not a permanent residency or citizenship programme, and participants are not entitled to reside permanently in Malta or to obtain Maltese citizenship or an EU passport. In the event the beneficiary who was granted special tax status in view of The Malta Residence Scheme were to become a permanent resident, the applicant can no longer benefit from the tax treatment and will be taxable on a worldwide basis.

Difference between the TRP and the Ordinary residence.

Under the ordinary residency, the applicant is taxed on income sourced in Malta and/or remitted into Malta. The applicant would not be taxed on any foreign capital even if remitted or received in Malta. The total taxable income would be taxed at the progressive tax rates in Malta up to a maximum of 35% and subject to an annual minimum tax of €5k per year should the applicants worldwide annual income be greater than €35,000.

It’s important to note that the regime is subject to certain conditions and requirements, and individuals should seek professional advice to ensure that they comply with the relevant rules and regulations.

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