The Residence Programme (EU/EEA/Swiss)

The Residence Programme (EU/EEA/Swiss) is a residence route in Malta (Statut fiscal spécial). Same as Global Residence Programme for EU/EEA/Swiss: property ≥ €275k (€220k South/Gozo) or rent ≥ €9,600 (€8,750); fee €6,000 (€5,500); min tax €15,000/yr; ≤183 days in any other country.

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 →ouvrir dans la base → →Page officielle ↗

Special tax regimes for new residents →

Requirements at a glance

Spouse and children can usually be included.

How holders are taxed

15% flat on foreign income remitted; min €15k/yr

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.

Catégorie	Statut fiscal spécial
Investissement	—
Frais (famille)	CHF 5'640
Revenu / an	—
Avoirs	—
Séjour min.	—
Résidence perm.	—
Citoyenneté	—
Travail	yes
Éligibles	EU/EEA/CH only
Impôts	15% flat on foreign income remitted; min €15k/yr
État au	2026-10

Page officielle

ouvrir dans la base →

Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.