The Global Residence Programme (GRP) Rules was enacted by Legal Notice 267 of 2014, and designed to attract individuals who are not nationals of the EU, EEA or Switzerland to benefit from attaining both Special Tax Status and residence in Malta.

Those benefiting from this Programme may also work in Malta, provided they satisfy the required criteria and application process. As well as their family dependants, beneficiaries (persons who have been approved under the GRP) are also able to include household staff as part of their application, provided they conduct their services in the registered qualifying property and all the requisite procedures are satisfied. 

As an Authorized Registered Mandatory we advise and represent our clients in submitting their application for Special Tax Status under the GRP Rules as well as ensure that they continue to remain compliant with the relevant criteria,  


GRP Qualifying Criteria

Any prospective Main Applicant must: 


  • be a person of good character, being a foreigner who is over the age of eighteen (18) years;
  • be a fit and proper person;
  • be in possession of a valid travel document;
  • not be a Maltese, EU, EEA or Swiss national;
  • be in a position to satisfy the GRP Programme’s financial commitments;
  • be in receipt of stable and regular resources which are sufficient to maintain himself and dependants;
  • not benefit under any other Malta Special Tax Status;
  • be in possession of qualifying health insurance in respect of all risks across the whole of the European Union normally covered for Maltese Nationals for all persons to be included in the GRP application;
  • be able to adequately communicate in either one of Malta’s official languages (English or Maltese);
  • secure a qualifying property which may only be occupied only by the Main Applicant and dependents;
  • pay the annual minimum tax contribution of €15,000.

GRP Eligible Dependants

  • Spouse/Partner

Spouse of the Main Applicant in a monogamous marriage or partner in another relationship having the same or similar status to a monogamous marriage,  including a civil union, domestic partnership, common law marriage;

  • Children

Children of the Main Applicant or Spouse as defined in paragraph (a) above including an adopted child, who are under the age of twenty-five (25) years, at the time when the Main Applicant submits a GRP application who is not married and proves, to the satisfaction of the Authority, that s/he is wholly maintained or otherwise largely supported by the same;

  • Adult Dependants

Dependent brothers, sisters and direct relatives in the ascending line of the Main Applicant, who must prove to the satisfaction of the Authority, that s/he is wholly maintained or otherwise largely supported by the same.

GRP Tax Treatment

  • All foreign sourced income received by the Beneficiary or a dependant in Malta shall be taxable at 15%, with the possibility of claiming double tax relief on such income subject to a minimum tax of €15,000 annually;
  • Any other chargeable income received by the Beneficiary will be charged to tax at the rate of 35%.

GRP Application Process

A prospective Main applicant will be properly vetted by the Authorised Registered Mandatory (ARM), who will conduct Tier 1 due diligence prior to engagement.

The Main applicant will work with the ARM  to coordinate the preparation of all required documentation and forms for submission to the Authority.

Upon submission of the GRP application, the application fee will be paid to the Authority through the ARM. Upon confirmation of receipt of both the funds and submission file, the Authority’s due diligence process will be conducted and typically takes around eight (8) weeks; it may take longer should the Authority require the ARM to provide further information.

Upon the Authority issuing its ‘Letter of Intent’, the Main applicant will be invited to have an online interview with the Authority (conducted in English), after which they will be required to secure a qualifying immovable property and settle the minimum tax contribution, for their Special Tax Status Certificate as a Benficiary under the GRP to be issued by the Authority.

Residence Permit Application

Upon receipt of the Special Tax Status Certificate a meeting will be set with the Immigration Authority for the Main Applicant and Dependants to apply for their Maltese residence permit/s. The applicant/s will be required to attend the application appointment, as well as the collection of the residence permits, in person.

The applicant/s will be issued temporary authorization receipt/s, and should then expect to be notified to collect their residence permits by post. The receipt and the notification letter must be retained to be presented to the Authority upon collection of the residence permit.

Beneficiaries and their dependants applying for the first time will each be issued a Maltese residence permit which will be valid for twelve (12) months. Upon renewal the residence permits will be valid for twenty four (24) months.  

GRP Ongoing Obligations

To maintain Special Tax Status a Beneficiary is required to: 

  • retain qualifying property holding , which must be occupied only by the applicant, dependents and authorised household staff;
  • not become a Maltese, EEA or Swiss national;
  • not become a long-term resident;
  • retain qualifying health insurance cover;
  • not stay in any other jurisdiction for more than 183 days; and
  • pay not less than €15,000 tax and adhere to all relevant reporting obligations and notifications on an annual basis.

GRP Application Fees and Costs

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GRP Fees

As an Authorised Registered Mandatory – ARM01532, we are approved and registered by the Office of the Commissioner for Revenue to represent eligible individuals through the GRP application process and are ready the advise them in the preparing to submit applications under the Global Residence Programme Rules (S.L.123.148).