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19 / 08 / 14 - Residence Programme Rules 2014

The Residence Programme Rules were introduced to replace the previous High Net Worth Individuals (EU/EEA/Swiss Nationals) These newly introduced rules offer more favourable and attractive conditions compared to the HNWI.
These rules are aimed to attract individuals who are nationals of the EU, EEA or Switzerland and who do not benefit from any other ‘Special Tax Status’ in Malta. Individuals benefitting from this Programme are not precluded from working in Malta. These rules shall be deemed to have come into force with effect from 1st July 2013.

A rate of 15% shall apply on any income arising outside Malta which is received in Malta with the possibility to claim double taxation relief, provided that the minimum amount of tax payable of €15,000 in terms of this programme is paid.