The Residence Programme Rules


The conditions advanced by The Residence Programme (TRP), reflect the Global Residence Programme with regards to tax and property thresholds. Individuals who had been granted a special tax status under the previous regime (known as the High Net Worth Individuals Rules – HNWI) have the opportunity to apply to the Commissioner of Revenue to be granted a special tax status under The Residence Programme Rules.

Primarily, the following criteria must be fulfilled for an applicant to qualify for the benefits provided for by The Residence Programme Rules:

  • The Property value when purchasing a property is of least €275,000 and of €220,000 when the property is in the south of Malta or in Gozo.
  • In terms of rent, the values are set at €9,600 for leases in Malta and €8,750 in Gozo or the south of Malta.
  • The Programme establishes that the minimum tax payable is €15,000, with any further income arising outside of Malta but remitted to Malta being taxed at 15%. An applicant represented by an Authorised Registered Mandatory may send his request to the Commissioner of Revenue to benefit from the special tax status. This request may be made upon the payment of a non-refundable fee of €6,000 or €5,500 if the qualifying property is situated in the south of Malta.
  • An Authorised Registered Mandatory registered as such with the local tax authorities and engaged by the applicant for these purposes must submit to the local tax authorities an application seeking confirmation of the special tax status.

GVZH Advocates is registered with the local tax authorities as an Authorised Registered Mandatory.

For further information about how GVZH Advocates can help you with your citizenship and/or residency requirements, kindly contact us on privateclients@gvzh.com.mt.