The Global Residence Programme (GRP) grants non-EU, non-EEA, non-Swiss nationals a special tax residence status in Malta, built around a property purchase or lease - distinct from the Malta Permanent Residence Programme, which grants permanent residency rather than a tax-residence status. See Malta Residency & Tax Programmes Compared for both side by side.
Property thresholds
Applicants must either buy or lease a qualifying property:
- Purchase: minimum €275,000, reduced to €220,000 for property in the South of Malta or Gozo.
- Lease: minimum €9,600/year, reduced to €8,750/year for the South of Malta or Gozo.
The tax benefit
GRP status gives a 15% flat tax rate on foreign income remitted to Malta, with a minimum annual tax of €15,000 for the family unit - not per person. This is the core attraction of the programme for individuals with significant foreign-sourced income who want to base themselves in Malta.
Other requirements
Applicants must also meet standard financial-means and health-insurance requirements and pass background checks, similar in spirit to the AIP permit process for non-resident buyers generally, though GRP is a separate application with its own property thresholds independent of AIP rules.
Important: programme changing in 2027
The GRP is due to be replaced by a new Individual Tax Programme from January 2027, with substantially higher minimum tax and property thresholds expected. Applicants who submit a complete GRP application before 31 December 2026 can reportedly be grandfathered onto the current, more favourable GRP terms until 2031 - a meaningful deadline for anyone considering this route. Confirm current details with a licensed tax/immigration adviser before relying on this, since transition rules for programmes like this are often refined close to the changeover date.
Sources
- Malta Global Residence Programme (GRP) 2026 - CSB Group