Tax relocation in Malta
Qualifying non-domiciled or non-ordinarily-resident individuals can fall within the remittance basis. Local income and foreign income remitted to Malta need careful classification. Foreign capital and gains are treated differently from income; a conditional minimum tax can apply. MPRP and special tax programmes must not be conflated.
Residence rights
MPRP combines qualifying housing with a EUR 60,000 administration fee, EUR 37,000 government contribution and EUR 2,000 donation. Rent starts at EUR 14,000 a year, or qualifying property purchase at EUR 375,000. Applicants must show assets of EUR 500,000 including EUR 150,000 in financial assets, or EUR 650,000 including EUR 75,000 in financial assets. A EUR 7,500 fee applies to each adult dependant except the spouse, and residence cards cost EUR 500 per person for five years. Qualifying property is retained for at least five years, with a residence maintained thereafter. Licensed-agent submission and insurance requirements apply.
Second citizenship
Residence permission does not confer citizenship. Any later nationality application is a separate process.
What to establish first
- domicile, remittance tracing, any separate tax election and adult-dependant eligibility.