Malta Global Residence Programme

Malta Global Residence Programme (G.R.P.)

These Guidance Notes outline the new provisions which affect individuals who wish to apply for special tax status under the Global Residence Programme Rules, 2013 (GRP)

The GRP is a programme designed to attract individuals who are not nationals of the EU, EEA or Switzerland and who are not long-term residents. Individuals benefiting from this Programme are not precluded from working in Malta, provided they satisfy the requisite conditions for obtaining work permit. Beneficiaries may also have special carers providing a service in their qualifying property, as long as all the requisite procedures are satisfied.

This guidance outlines the Inland Revenue Department’s application and interpretation of the Rules. The material provided hereunder is solely for your guidance. It sets out the main factors that are taken into account by an individual considering this programme. Any practices described in this guidance note are subject to periodic review and may subsequently be altered or withdrawn. If practices were to be changed or revoked this would not normally be done so retrospectively.

You are responsible for your own tax affairs in Malta. It is advisable to keep supporting documentation at all times. The Commissioner for Revenue (hereinafter referred to as ‘the Commissioner’) reserves the right to ask about your tax affairs in accordance with the provisions of the Income Tax Acts.

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