Global Residence Programme
Residency route facts
Identity
| Official name (local) | Global Residence Programme as of 2026-08-07[1][3] |
|---|---|
| Official name (English) | Global Residence Programme as of 2026-08-07[1][3] |
| Legal basis | Global Residence Programme Rules, S.L. 123.148 (Legal Notice 167 of 2013, as amended by Legal Notices 267 of 2014 and 69 of 2020), made under article 56(23) of the Income Tax Act (Cap. 123) as of 2026-08-07[1][3] |
| Instrument type | Recorded at the source, but not reducible to a single value as of 2026-08-07[1][2] |
Who can apply
| Nationals not served by this route | EU, EEA, EFTA as of 2026-08-07[1][3] |
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| Minimum age | Not established from a qualifying source The Rules state no minimum age. |
Permit terms
| Initial duration | Not applicable The special tax status runs from the appointed day and has no term; it continues until it ceases under rule 6. |
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| Renewable | Not applicable The status is not renewed. It ceases automatically on any of the rule 6(1) events, and the beneficiary must notify the Commissioner within four weeks or incur a EUR 5,000 administrative penalty. |
| Work rights | Not established from a qualifying source The Rules neither confer nor prohibit employment. They tax income arising outside Malta and received in Malta at 15% and charge all other income – which would include income arising in Malta – separately at 35%, but say nothing about labour-market access, which is governed by the employment-licence and single-permit regimes under the Immigration Act. |
Permanent residence and citizenship
| Counts toward permanent residence | No as of 2026-08-07[1] Rule 4 opening words require the beneficiary not to be a long-term resident, and rule 6(1)(c) provides that the status ceases if the beneficiary becomes one. Rule 2 counts a person who has merely applied for long-term resident status as a long-term resident. Acquiring EU long-term residence therefore ends the status rather than following from it. |
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Requirements
| Minimum income | Recorded at the source, but not reducible to a single value as of 2026-08-07[1] |
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| Qualifying income types | Not established from a qualifying source |
| Savings alternative | Not applicable The Rules provide no savings or lump-sum alternative to the stable and regular resources condition. |
| Work prohibited | No as of 2026-08-07[1] Unlike the Malta Retirement Programme, which requires the beneficiary not to be in an employment relationship, the Global Residence Programme Rules contain no such condition. Rule 5(2) contemplates income that is not chargeable at the 15% rate and charges it separately at 35%. This records the absence of a prohibition in the Rules, not a positive grant of labour-market access, which is governed separately. |
Process
| Where to apply from | Not established from a qualifying source Rule 3(1) requires the application to be filed by an authorised registered mandatary and does not state where the applicant must be. The Identita economic self-sufficiency residence permit application requires the applicant already to hold a valid authorisation to reside in Malta, in the form of a residence permit or a visa. |
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| Fees |
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| Quota |
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Physical presence
| maximum total absence | 183 days · to keep the permit as of 2026-08-07[1] |
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Family inclusion
| Family members may be included | Yes as of 2026-08-07[1] |
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| Eligible relations | spouse, unmarried partner, minor child, adult dependent child, parent, grandparent, sibling as of 2026-08-07[1] Rule 2, definition of 'dependant': the spouse or a person with whom the beneficiary is in a stable and durable relationship; minor children, including adopted minor children and children in the care and custody of the beneficiary or that person; children under twenty-five, including adopted children and children in care and custody, provided they are not economically active; non-minor children who because of illness or disability of a serious gravity are unable to maintain themselves; and dependent brothers, sisters and direct relatives in the ascending line of the beneficiary or that person. 'Direct relatives in the ascending line' is recorded as parent and grandparent. In every case the dependant must not be a beneficiary of the Residents Scheme Regulations, the High Net Worth Individuals rules for either nationality group, the Malta Retirement Programme Rules, the Qualifying Employment in Innovation and Creativity Rules or the Highly Qualified Persons Rules, and must reside with the beneficiary in the qualifying property. |
| Family may apply at the same time | Not established from a qualifying source The Rules do not state whether dependants must be included at application or may be added later. Rule 3(3) provides only for transfer of the status to a dependant who inherits or rents the qualifying property on the death of the beneficiary. |
| Family members' work rights | Not established from a qualifying source Not addressed by the Rules. Rule 2's definition of 'not economically active' applies only to the under-twenty-five children limb. |
Your next step
Read the requirements above considering your own situation: the income multiple, the absence limits, who you can bring. Check the country record for the reference figure those amounts are calculated from, and for anything that has changed recently.
The next step is your own case. That assessment is legal work. Create profile for our assistance in this.
Profile benefits
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Verification
| Sources cited | 3 |
|---|---|
| of which official (tier 1) | 3 |
| Oldest as-of date | 2026-08-07 |
| Newest as-of date | 2026-08-07 |
| Reviewed on | 2026-08-11 |
| Schema version | 1.1 |
Sources
- [1] Global Residence Programme Rules (S.L. 123.148), consolidated text
Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Accessed 2026-08-07 - [2] Expatriates Unit – Non-EU Nationals / Non-Employment Permits / Economic Self-Sufficient
Identita (Agency for Community and Therapeutic Services / Identity Malta) · official portal · Tier 1 · Accessed 2026-08-07 - [3] Special Schemes (personal tax)
Malta Tax and Customs Administration · official guidance · Tier 1 · Accessed 2026-08-07