Every few months someone asks whether Malta's "15% tax" is real. It is, but the headline hides conditions: a minimum tax, a property, a ceiling on days spent elsewhere and an authorised adviser. The Malta residence programme family is a set of special tax statuses, not a visa, and for many people the normal regime is simply cheaper.
What is the Malta residence programme family?
Malta offers several special schemes that tax certain foreign income at 15% when it is remitted to Malta, and other income at 35%, in return for a minimum yearly tax and a qualifying home. The MTCA lists them under "Special Schemes". Which one applies depends on your nationality and profile.
First compare them with the default. As a resident but non-domiciled person you already pay tax on foreign income only if you bring it into Malta, at the normal scale (see tax in Malta for new residents). A special scheme is mainly useful when large amounts of foreign income are remitted.
Which scheme fits which profile?
| Scheme (rules in force in 2026) | Who | Rate | Minimum annual tax | Home | Application fee |
|---|---|---|---|---|---|
| Residence Programme | EU, EEA or Swiss citizens, not permanent residents of Malta | 15% on foreign income remitted; 35% on other income | €15,000 | Buy from €275,000 (€220,000 in Gozo or the south) or rent from €9,600 a year (€8,750 in Gozo or the south) | €6,000 (€5,500 for a bought property in the south) |
| Malta Retirement Programme | Retirees with no salaried job, any nationality except Maltese | 15% on foreign income remitted; 35% on other | €7,500 plus €500 per dependant | Same thresholds | €2,500 |
| Global Residence Programme | Nationals of countries outside the EU, EEA and Switzerland, not long-term residents | 15% on foreign income remitted; 35% on other | €15,000 | Same thresholds | €6,000 (€5,500 in the south) |
| Highly Skilled Individuals (2026 rules) | Non-domiciled employees in a listed regulated sector | 15% on salary up to €7 million | A base of €65,000 of salary taxed at 15% | A normal home in Malta | Not stated |
The Gozo and southern thresholds are lower; the list of southern localities is in the annex to the rules, and our guide to living in Gozo gives context for the island.
How do the conditions work in practice?
For all three residence schemes you need a qualifying home, comprehensive health insurance covering you and your family across the EU, and a valid travel document. The Residence Programme and Global Residence Programme rules also ask for stable and regular resources, a sufficient knowledge of Maltese or English, and that you are a "fit and proper person". The retirement rules ask that you are a fit and proper person and that you are not domiciled in Malta and do not intend to become so within five years. The scheme is applied for by an authorised registered mandatary. Fees are paid on application and are not refundable.
- Residence Programme: you lose the status if you spend more than 183 days in another country in a calendar year.
- Retirement Programme: at least 90 days a year in Malta on average over five years, and never more than 183 days in another country in a calendar year. All the declared pension must be paid into Malta, and it must be at least 75% of your taxable income. The MTCA presents the programme as one for retirees without a salaried job, with narrow exceptions such as a non-executive directorship or some philanthropic, educational or research activities; confirm with the mandatary what you may still do.
- Highly Skilled Individuals: applications run from 1 January 2026 to 31 December 2035, with an answer within 90 days. The benefit lasts five years, renewable twice, and never beyond 2040. The option applies from the 2027 assessment year (2026 income). The €65,000 threshold rises by €10,000 every five years. These rules replace the earlier Highly Qualified Persons Rules, which are no longer open to new applications.
How do you apply for a Malta residence programme status, step by step?
- Check the default regime first. Run the numbers on a resident non-domiciled basis; see the guide on tax linked above.
- Pick the scheme that matches your profile in the table. You cannot hold two: each set of rules excludes the beneficiaries of the others.
- Find an authorised registered mandatary. This is a person registered with the tax administration, such as a lawyer, notary or accountant. The application for the Residence Programme or the Retirement Programme can only be made by this person.
- Meet the conditions before you apply: a home bought or rented above the thresholds, comprehensive health insurance valid across the EU for you and your family, and a valid travel document. For a property bought before 1 July 2013 below the thresholds, an architect's valuation is requested.
- Pay the application fee. It is not refundable.
- Receive the written decision from the tax administration: this is your special tax status.
- Every year, pay the minimum tax by 30 April of the year in which the income is earned, with a declaration that you still meet the conditions (the same rule applies in all three programmes), and tell the tax administration within four weeks if you stop meeting a condition.
What documents does the mandatary prepare?
Expect to hand over a valid passport or ID, the purchase deed or lease, proof of health insurance for you and dependants, and the MTCA forms and questionnaires, which the mandatary files. Retirees add evidence of their pension payments, which must make up at least 75% of taxable income. Highly skilled employees add an employment contract, degrees (at least three years of post-secondary study) or at least five years of comparable experience, proof of housing and private health insurance.
What do these schemes cost compared with the normal regime?
Compare in euros, not in percentages. Under the Malta residence programme for EU citizens, the minimum is €15,000 a year even if you remit little, plus a one-off application fee of €6,000 and a home of at least €275,000 to buy or €9,600 a year to rent. The retirement scheme is cheaper to enter (€2,500 and a €7,500 minimum), but it limits your activity and requires presence. Since 2026 income, a retiree aged 61 or more has a 100% exemption on pension income taxable in Malta, up to €37,104 a year, under the Pensions (Tax Exemption) Rules, which changes the comparison; see retire in Malta.
Tax depends on your whole situation, so do not choose from a table. Ask the mandatary to prepare a side-by-side calculation of the scheme and the normal regime for your actual income, remitted and not remitted.
What about digital nomads?
The Nomad Residence Permit is not a tax scheme in the same sense. It is a one-year residence permit, renewable at Residency Malta's discretion, for third-country nationals who work remotely for an employer registered abroad or for clients established abroad, with a minimum gross yearly income of €42,000 according to Residency Malta. EU, EEA and Swiss citizens do not need it. Under the separate nomad tax rules, the income from that remote work is not taxed in Malta for 12 months from the permit's issue, then taxed at 10% with credit for tax paid elsewhere. Details are in remote work in Malta.
Which pitfalls of the Malta residence programme should you check before applying?
- Paying a minimum tax for nothing. If your remitted income is small, the normal regime often costs less. Calculate first.
- A minimum tax due in full the year you obtain the status and the year you lose it, and non-refundable.
- Too many days elsewhere. More than 183 days in another country in a calendar year ends the status.
- Becoming a permanent resident. Applying for or obtaining permanent residence as an EU citizen (after five years) ends the status and exposes you to tax on worldwide income; under the Retirement Programme, establishing your domicile in Malta ends it too.
- Working under the Retirement Programme. Your pension must stay at least 75% of your taxable income, and salaried work is not the purpose of the scheme.
- Relying on an old figure. The previous HQP rules are closed, and the 2026 rules have a new threshold and conditions.
- Not telling the tax authority. If you stop meeting a condition, notify the MTCA within four weeks or face a €5,000 penalty.
What changes with your nationality?
EU, EEA and Swiss citizens can use the Residence Programme and the Retirement Programme, not the Global Residence Programme or the Nomad permit. British citizens, as non-EU nationals since Brexit, are in the Global Residence Programme and the Nomad permit, and the Retirement Programme stays open to them since it excludes only Maltese citizens. The Residence Programme is closed to them. See moving to Malta from the UK. Treaties between Malta and your country still apply, with a credit for foreign tax in the rules. These statuses are heavy commitments; get advice from a Maltese tax professional before you apply, and read our article on retiring in Malta if you are a pensioner.