Relocating to Malta — whether for tax planning, lifestyle, business, or family reasons — involves much more than booking flights and signing a lease. Maltese residency operates on two parallel tracks: immigration residence (the legal right to live in Malta) and tax residence (the regime under which your worldwide income is taxed). Aligning these two correctly is the difference between a clean, defensible tax position and an expensive misunderstanding down the line.
We provide end-to-end residency and relocation support for individuals, families, and entrepreneurs moving to Malta. Our team handles the immigration formalities, the application to the appropriate special tax regime, the property requirements, the tax registrations with the Commissioner for Revenue, and the ongoing residency obligations — all coordinated under a single engagement.
This service is designed for HNW individuals, international executives, retirees, digital nomads, and entrepreneurs who want a single coordinated relocation rather than a piecemeal process across multiple providers. It integrates naturally with tax advisory and company incorporation for clients who relocate together with their business.
Our residency and relocation engagement covers programme selection, application, practical setup, and ongoing compliance under all major Maltese residency regimes:
- Ordinary Residence — for EU, EEA, and Swiss nationals exercising free movement rights to reside in Malta.
- The Residence Programme (TRP) — special tax status with a 15% flat rate on foreign-source income remitted to Malta, for EU/EEA/Swiss nationals.
- Global Residence Programme (GRP) — equivalent special tax status for non-EU/EEA/Swiss nationals.
- Malta Permanent Residence Programme (MPRP) — permanent residence scheme for non-EU nationals with property and government contribution requirements.
- Highly Qualified Persons Rules (HQP) — 15% flat rate on employment income for executives in financial services, gaming, and aviation.
- Malta Retirement Programme (MRP) — for retirees with foreign pension income, with a 15% flat rate and minimum tax thresholds.
- Nomad Residence Permit — for non-EU remote workers and digital nomads basing themselves in Malta.
- Property advisory — search and lease/purchase support aligned with each programme’s minimum property requirements.
- Personal tax setup — registration with the CFR, tax residence certificate, and remittance-basis planning.
- Family & ongoing support — inclusion of dependants, school and healthcare orientation, annual minimum tax, returns, and renewals.
What is the difference between immigration residence and tax residence?
Immigration residence is the legal right to live in Malta — granted under EU free movement rules, the MPRP, the Nomad Residence Permit, or another permit. Tax residence determines whether Malta has the right to tax your worldwide or remittance-basis income, and depends on physical presence, ordinary residence, domicile, and centre of vital interests. The two concepts are separate and must be coordinated through proper planning before relocation.
Which residency programme is right for me?
It depends on your nationality (EU vs non-EU), income profile (employment, pension, foreign-source, investment), family situation, and long-term plans. EU nationals typically use Ordinary Residence or the TRP; non-EU nationals look at the GRP, MPRP, or Nomad Residence Permit; senior executives in qualifying sectors use the HQP rules; retirees use the MRP. We map all options against your profile during the diagnostic call.
Do I have to spend a minimum number of days in Malta?
Generally yes. To be considered ordinarily tax-resident in Malta, the rule of thumb is at least 183 days of physical presence per calendar year — though residence can also be established with fewer days based on the centre of vital interests. The TRP and GRP additionally require that you do not become tax-resident in any other jurisdiction by spending more than 183 days there.
Will I be taxed on my worldwide income?
It depends on your status. Maltese residents who are non-domiciled in Malta are generally taxed only on Malta-source income and on foreign-source income remitted to Malta — the remittance basis. Special regimes such as the TRP, GRP, HQP, and MRP apply a 15% flat rate to specific income categories with a minimum annual tax. Your full worldwide tax exposure is mapped before any application is filed.
Are there minimum tax obligations under the special regimes?
Yes. Both the TRP and GRP carry a minimum annual tax of €15,000 on foreign-source income remitted to Malta. The MRP has its own minimum tax thresholds for the main applicant and dependants. The MPRP is not a tax regime but a permanent residence scheme, with separate government contribution and property requirements. We outline all minimum costs upfront.
Can my family be included in the application?
Yes. All Maltese residency programmes accommodate spouses, dependent children, and in some cases dependent parents and grandparents. Documentation requirements (apostilled birth and marriage certificates, financial dependency proof, health insurance) vary by programme — we manage the entire family pack as part of the engagement.
Do I need to buy or rent property in Malta?
Most special regimes (TRP, GRP, MPRP) require either the lease or purchase of a qualifying property in Malta meeting minimum value thresholds, with reduced thresholds for properties in the south of Malta or in Gozo. We coordinate the property search aligned to the programme’s requirements and assist with the lease or sale documentation needed for the application.
Can I relocate together with my Maltese company?
Yes — and many of our clients do. Combining personal relocation with company formation, resident director appointments, and tax advisory ensures that personal tax residence, corporate substance, and management and control are aligned from day one — and gives you a single engagement covering both the personal and corporate sides of your move.