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Malta Residence & Visa Programme (MRVP)
Malta · Special Tax Regime · 2026
Last reviewed:
Flat Rate
15%
How it works
Non-EU nationals qualifying under MRVP pay a minimum €25,000 annual tax on foreign income remitted to Malta, with a 15% flat rate on qualifying income above that threshold.
Who qualifies?
Non-EU/EEA nationals who invest at least €250,000 in Malta
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Malta top rate | 35% |
| Malta Residence & Visa Programme (MRVP) rate | 15% |
| Potential saving vs. standard (at $100k) | Up to 12% lower |
Calculate your take-home under Malta Residence & Visa Programme (MRVP)
Enter your salary and select Malta + the mrvp regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.