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Global Residence Programme (GRP)
Malta · Special Tax Regime · 2026
Last reviewed:
Flat Rate
15%
How it works
EU/EEA/Swiss nationals can apply for GRP status: 15% flat rate on foreign income remitted to Malta; minimum €15,000 annual tax.
Who qualifies?
EU/EEA/Swiss nationals not previously Maltese tax residents
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Malta top rate | 35% |
| Global Residence Programme (GRP) rate | 15% |
| Potential saving vs. standard (at $100k) | Up to 12% lower |
Calculate your take-home under Global Residence Programme (GRP)
Enter your salary and select Malta + the global-residence regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.