Malta Citizenship & Residency Programmes
Comparison Table
| Programme | Retirement Programme | Highly Qualified Earners | Global Residency Scheme | Individual Investor Programme | (1) Shareholder / Ultimate Beneficial Owner, OR (2)Leading Project, OR (3) Highly Skilled Innovator, OR (4) Sole Representative |
|---|---|---|---|---|---|
| Eligibility | EU/EEA/Swiss | All – must have an ‘eligible office’ with company licensed by Lotteries & Gaming, Aviation or Malta Financial Services Authority (MFSA) | TCN | TCN (Third Country National) |
TCN (Not relevant for EU/EEA) |
| Citizenship? | No | No | No (but can be inherited) | Yes | No |
| Residency? | Yes | Yes | Yes | Yes | Yes |
| Income requirements | Receive entire pension in MaltaPension at least 75% of yearly Malta chargeable income.
Receipt of lump sum of income or capital due to commutation of pension, retiring or death gratuity excluded. |
2014 €83,000 yearly minimum income – adjusted each year in line with Retail Price Index. | None May apply for work permit under ordinary labour laws |
Self sufficiency | Self sufficiency |
| Contributions | €2,500 payable on application | None | Malta residency – €6,000 Gozo residency – €5,500 |
Main applicant Euro 650,000Spouses and children below the age of 18- Euro 25,000.
Dependent parents over the age of 55 – Euro 50,000. Stocks, bonds, debentures, special purpose vehicles or other investments as provided by the identity Malta for the total of €150,000. Investment must be retained for a period of 5 years. |
For Malta residency under these grounds, one of the following criteria must be fulfilled: 1A. Fully paid up share capital of €100,000 (minimum) – cannot be withdrawn, reduced or transferred to a third party during the first two years following the issue of the employment licence; or 1B. Capital expenditure of €100,000 (minimum) to be used by the company, i.e fixed assets – immovable property, plant and machinery. Rental contracts do not qualify; 2. Company is leading a project, formally approved by Malta Enterprise and the Employment and Training Corporation. Applications containing a firm commitment to engage EEA/Swiss/Maltese nationals will assist in the favourable consideration of an application; 3. Status of a highly skilled innovator, with a sound business plan, committed to recruiting at least three EU/ EEA nationals within eighteen months of establishment of business; 4. Status of sole representative of an overseas company (sound reputation and established for at least three years abroad) wishing to open a branch in Malta. |
| Tax Treatment | 15% Malta income tax charged on income received in Malta. 0% capital gains.Min tax of €7,500 & €500 per dependent / special carer. |
15% maximum income rate for EU/EEA/Swiss 5 years, or TCN 4 years. | 15% income tax on income received in Malta.Minimum yearly tax payment of €15,000 – covers entire family 0% capital gains. |
Subject to ordinary tax rules of Malta – progressive income tax bands.Income not received in Malta is not taxed in Malta.
0% capital gains not arising in Malta. |
Subject to ordinary tax rules of Malta – progressive income tax bands.Income not received in Malta is not taxed in Malta.
0% capital gains not arising in Malta. |
| Property | Rent or own property in Malta / Gozo as principal place of residence.Malta €275,000 purchase or €9,600 rental, Gozo €250,000 purchase or €8,750 rental. |
None | Rent or own property in Malta / Gozo as principal place of residence.Malta €275,000 purchase or €9,600 rental, Gozo €250,000 purchase or €8,750 rental. |
Property Purchase: €350,000 or Property rental yearly: €16,000. |
N/A |
| Family Members & Employees |
Spouse | N/A | Spouse, parents, dependents & employees | Spouse Dependents under 27 Parents in law |
Yes, under ordinary family reunification rules |
| Stay Requirements | No Maltese nationals, nor domiciled in Malta or intend to establish domicile.Minimum 90 days per year averaged over 5 years.
Cannot stay more than 183 days in any other jurisdiction |
No | No – but for tax certificate cannot stay more than 183 days in any other jurisdiction. | Proof of residence in Malta for a period of 12 months preceding the day of issuance of the certificate of naturalisation. | None |