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The Residence Programme

Areas considered to be the ‘South of Malta’ for the purposes of The Residence Programme are:- Birżebbuġia, Cospicua, Fgura, Għaxaq, Gudja, Kalkara, Kirkop, Luqa, Marsascala, Marsaxlokk, Mqabba, Paola, Qrendi, Safi, Santa Luċija, Senglea, Siġġiewi, Tarxien, Vittoriosa, Xgħajra Żabbar, Żejtun and Żurrieq.

It is important to note that no person other than the beneficiary and his/her dependants may reside in the qualifying property at any time and the qualifying property may not be let or sub-let. A beneficiary who is an EU, EEA or Swiss national but not a Maltese national, can be granted special tax status in Malta subject to the satisfaction of the conditions.

Applicants must be in receipt of stable and regular resources that are sufficient to maintain himself / herself and his / her dependants without recourse to the social assistance system in Malta. Be in possession of a valid travel document, and possession of sickness insurance which covers himself and his dependants in respect of all risks across the whole of the EU normally covered for Maltese nationals. The applicant is required to submit a police conduct certificate issued not earlier than six months prior to the date of submission of the application together with a sworn declaration taken before a Commissioner for Oaths in Malta confirming that he/she is not subject to any ongoing civil or criminal proceedings. The individual must not stay in any other jurisdiction for more than 183 days in a calendar year.

An EU, EEA or Swiss national who is not domiciled in Malta is taxable in Malta only on his Malta source chargeable income and capital gains, and on his foreign source income received in Malta (foreign source capital gains are not chargeable to Maltese income tax even if received in Malta).

Individuals who qualify under these rules are taxable at the rate of 15% on receipt of foreign source income in Malta and have the possibility of claiming double tax relief on such income. An individual must pay a minimum tax liability of €15,000 / annum whilst other income that is not chargeable to tax under these rules is charged separately at the rate of 35%.