Single Permit / Key Employee Initiative

Single Permit / Key Employee Initiative is a residence route in Malta (Empleo). Employer applies to Identità; KEI fast track (~5 days) for managers/specialists with salary above threshold (~€45k? verify); EU Blue Card for graduates.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Malta

Arrive intending to reside (home taken, not temporary purpose) → resident from arrival

Resident non-dom: foreign income taxed only if remitted, foreign gains exempt; GRP/MRP minimum-tax regimes

Residence certificate: CfR TRC; GRP holders need ≤183 days in any other country

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Malta on the interactive map →abrir en la base de datos → →Página oficial ↗

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 7 years.

How holders are taxed

Remittance basis; 15% flat for qualifying highly qualified employees

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categoría	Empleo
Inversión	—
Tasas (familia)	—
Ingresos / año	—
Patrimonio	—
Estancia mín.	—
RP	5
Ciudadanía	7
Trabajo	yes
Requisitos	non-EU/EEA/CH nationals
Impuestos	Remittance basis; 15% flat for qualifying highly qualified employees
A fecha de	2026-10

Página oficial

abrir en la base de datos →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.