The Residence Programme (TRP)

Special tax status: Tax treatment is assessed separately from immigration registration, residence permission and permission to work. Maintain the applicable qualifying conditions and distinguish current rules from changes taking effect in 2027.

The Mandatary prepares the TRP tax-status file for the tax authority. Complete the property, resource and insurance evidence and any required interview, then maintain the annual tax and continuing conditions.

Applicants must not be Maltese nationals or permanent residents of Malta. Stable resources, insurance, language and qualifying-property conditions apply.

Current property thresholds are €275,000 to purchase, or €220,000 in specified south-Malta areas or Gozo. Annual rent starts at €9,600 or €8,750 in those areas. The principal home cannot be let or sublet. Apply through an Authorised Registered Mandatary.

Qualifying foreign income received in Malta is generally taxed at 15%, with a €15,000 annual minimum under the current regime. Other income has separate treatment.

From 1 January 2027, the new EU, EEA and Swiss Resident category has €35,000 minimum annual tax and €700,000 purchase or €14,000 annual rent thresholds. Existing grants and applications received by 31 December 2026 have transitional treatment until 31 December 2031, subject to compliance.