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TRP — Malta Tax Residence Programme (TRP)
VisasMaltaTRP — Malta Tax Residence Programme (TRP)
MaltaMalta•Europe
Open

TRP — Malta Tax Residence Programme (TRP)

Work Dependents Allowed Remote Work

At a Glance

Processing Time

Varies

Application Fee

11,500 EUR

Stay Duration

Indefinite — special tax status is ongoing while conditions are met; no renewal of the status itself, though EU/EEA/Swiss residence rights are administered via Identità

Renewable

Yes

Job Offer

Not Required

Dependents

Allowed

PR Pathway

No

Remote Work

Allowed

Apply Now Official Information

Overview

Special tax-residence status for EU/EEA/Swiss nationals with qualifying Malta property — 15% flat tax on foreign income remitted, €15,000 minimum annual tax, €6,000 admin fee.

Malta's Residence Programme (TRP) is a special tax status under SL 123.160 administered by the Commissioner for Revenue. It is open to EU, EEA or Swiss nationals who are not Maltese or Malta permanent residents and not benefiting from any other Maltese special tax status.

Beneficiaries pay 15% on foreign income remitted to Malta with a €15,000 minimum annual tax. Applicants must hold a qualifying property as their principal home — purchase ≥€275,000 (≥€220,000 South/Gozo) or rent ≥€9,600pa (≥€8,750 South/Gozo) — plus EU sickness cover and a clean record. A €6,000 admin fee applies (€5,500 South/Gozo), filed via an Authorised Registered Mandatary.

This visa is ideal for EU/EEA/Swiss professionals, retirees or investors with significant foreign-source income who want to base themselves in Malta and use the remittance basis of taxation.

Fee Breakdown

Non-refundable administration fee (property in Malta)
6,000 EUR
Non-refundable administration fee (property in South Malta or Gozo)
5,500 EUR
Minimum annual tax (foreign income remitted to Malta)
recurring
15,000 EUR

Stay & Extensions

Status typePermanent / indefinite

Eligible Nationalities (31)

AustriaAustriaBelgiumBelgiumBulgariaBulgariaCroatiaCroatiaCyprusCyprusCzechiaCzechiaDenmarkDenmarkEstoniaEstoniaFinlandFinlandFranceFranceGermanyGermanyGreeceGreeceHungaryHungaryIrelandIrelandItalyItalyLatviaLatviaLithuaniaLithuaniaLuxembourgLuxembourgMaltaMaltaNetherlandsNetherlandsPolandPolandPortugalPortugalRomaniaRomaniaSlovakiaSlovakia

Requirements

ELIGIBILITY REQUIREMENTS

Be a national of the EU, EEA, or Switzerland

Not be a permanent resident of Malta and not be a Maltese national

Not benefit from any other special Maltese tax status (e.g. HNWI Rules, GRP, MRP, UNPP)

Hold a Qualifying Property as the principal place of abode worldwide: purchase ≥€275,000 (≥€220,000 in South Malta or Gozo) or rent ≥€9,600/year (≥€8,750/year in South Malta or Gozo)

Property cannot be let, sub-let, or occupied by persons other than the beneficiary, dependants and household staff

Hold a valid travel document

Demonstrate stable and regular financial resources sufficient to maintain the beneficiary and dependants

Hold comprehensive sickness insurance covering all risks across the EU for the beneficiary and dependants

Be able to adequately communicate in Maltese or English

Be a fit and proper person (clean police conduct; no record giving rise to concern)

Not reside in any other single jurisdiction for more than 183 days per calendar year

Pay a minimum annual tax of €15,000 covering foreign-source income remitted to Malta (plus tax at standard rates on any Malta-source income)

Apply through an Authorised Registered Mandatary

KEY CRITERIA

Education

none or higher

Investment

220,000 EUR

REQUIRED DOCUMENTS

TRP Application Form (signed and submitted through an Authorised Registered Mandatary)

TRP Questionnaire completed by the applicant

Valid passport or travel document for the main applicant and each dependant

Police conduct certificate (apostilled) from country of residence and any other country of citizenship

Proof of Qualifying Property: notarised deed of purchase (≥€275,000 / ≥€220,000 South or Gozo) or registered lease (≥€9,600/year / ≥€8,750/year South or Gozo)

Recent utility bill for the qualifying property in the applicant's name

Comprehensive sickness insurance policy covering all EU risks for the applicant and all dependants

Evidence of stable and regular financial resources (bank statements, employment / pension / investment income)

Proof of language proficiency in Maltese or English (or self-declaration with evidence such as schooling/employment)

Marriage / birth certificates for any included dependants

Proof of non-residence elsewhere for more than 183 days per year

Receipt confirming payment of the non-refundable €6,000 (or €5,500) administration fee

Advantages & Considerations

Key Benefits

  • Flat 15% Maltese tax on foreign income remitted to Malta
  • Foreign income not remitted to Malta is not taxed in Malta
  • Special tax status is ongoing — no renewal of the status required
  • Lower €5,500 administration fee if the qualifying property is in South Malta or Gozo
  • Spouse, dependants and household staff may be included
  • EU/EEA/Swiss nationals enjoy full free-movement work rights in Malta
  • Property can be either purchased or rented to qualify
  • No minimum-stay requirement in Malta (subject to the 183-day rule elsewhere)

Worth Knowing

  • Minimum annual Maltese tax of €15,000 must be paid each year
  • Qualifying property must be the principal worldwide residence and cannot be sub-let
  • Cannot reside in any other single jurisdiction for more than 183 days a year
  • Applications can only be filed through an Authorised Registered Mandatary
  • Beneficiaries cannot simultaneously benefit from another Maltese special tax status
  • Open only to nationals of the EU, EEA or Switzerland — third-country nationals are ineligible (use GRP instead)
  • Not available to Maltese nationals or to existing Malta permanent residents
  • No qualifying property meeting the €275,000 / €220,000 purchase or €9,600 / €8,750 rental thresholds

Application Process

1

Engage an Authorised Registered Mandatary (the only channel through which a TRP application can be filed with the Commissioner for Revenue)

2

Secure a Qualifying Property — purchase ≥€275,000 (≥€220,000 South/Gozo) or rent ≥€9,600pa (≥€8,750pa South/Gozo) — as your principal residence

3

Prepare supporting documents: passport, police conduct, comprehensive EU health insurance, proof of stable resources, property deed/lease

4

Complete the TRP Application Form and Questionnaire issued by the Commissioner for Revenue (CFR)

5

Pay the non-refundable administration fee of €6,000 (€5,500 if property is in South Malta or Gozo) to the CFR

6

Submit the application through the mandatary; undergo CFR fit-and-proper checks

7

On grant of special tax status, register as an EU/EEA/Swiss resident with Identità for an eResidence document

8

File an annual Maltese tax return; pay 15% on foreign income remitted to Malta with a minimum tax of €15,000 each year

Application Forms

Go to application portal
TRP Application FormFill online
TRP QuestionnaireFill online

Verified Claims (20)

Last verified Jun 18, 2026
Application StepsEngage an Authorised Registered Mandatary (the only channel through which a TRP application can be f…cfr.gov.mt
Categoriesresidencycfr.gov.mt
Criminal PolicyFit-and-proper check; police conduct certificates required; criminal history is typically disqualify…cfr.gov.mt
Fee BreakdownNon-refundable administration fee (property in Malta): 6000 EUR; Non-refundable administration fee (…cfr.gov.mt
FeesNon-refundable administration fee of €6,000 (€5,500 if qualifying property is in the South of Malta …cfr.gov.mt
FormsTRP Application Form; TRP Questionnairecfr.gov.mt
Investment Amount220000pwc.com
Language ReqAdequate spoken communication in Maltese or English requiredbencinidemajo.com

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