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Residency Pages | Tax Relocation | Malta Residence | Taxation of Pension Income in Malta  |  Malta Golden Visa Residency  |  Malta Global Residency Program  |  Malta Citizenship by InvestmentMalta Golden Visa Residency

Malta Golden Visa Residency

Malta Golden Visa Residency

2015 saw the introduction of a second attractive Malta residency programme we call the Malta Golden Visa Residency, under the Malta Residence & Visa Programme.

Malta is one of the most attractive locations in Europe for tax-advantaged private residence. For non-European persons there is the possibility of acquiring Malta Residency status under the Malta Golden Visa Residency. Persons of non-EU nationality are eligible to apply for Malta Golden Visa residency permits. 

A Malta Golden Visa Residency permit entitles its holder to reside permanently in Malta with the freedom to come and go any time. Moreover, since Malta joined the European Union in 2004 it forms part of the Schengen Area agreement immediately which means that a resident of Malta has the possibility of travelling within the Schengen Area without the need of obtaining a visa. A permanent resident enjoys a privileged tax status while at the same time benefiting from Malta's wide network of double taxation treaties. A further advantage of this status is that as long as the resident abides by the rules of the permit, the permanent resident need not spend any particular time actually residing in Malta.

Eligibility for Malta Golden Visa Residency

Malta Golden Visa ResidencyOnly on approval, applicants for Malta Golden Visa Residency must invest Euro250,000 in non-interest bearing Malta Government Bonds to be held for 5 years, in return for a 5 year Schengen residence permit. In addition to this investment, approved applicants must buy or rent property at a minimum of Euro320,000 or Euro12,000 rent per annum respectively.

Benefits of Malta Golden Visa Residency

Schengen Residency for 5 years, renewable

Holders of Malta Golden Visa residency enjoy a 5 year Schengen visa, meaning they are able to live indefinitely in, come and go from Malta any time during that 5 year time frame. They are also able to travel freely within the Schengen area and to remain in another Schengen country for up to three months in every six month period.

No Minimum Stay Requirements

Golden Visa residents are not required to demonstrate a minimum period of physical presence in Malta for Malta tax or immigration purposes.

Remittance Basis of Taxation

Malta inherited a tax system that was granted to it under British colonial times with the 1948 Income Tax Act which preserves the classical concepts of residency and domicile. 

Persons granted Malta Golden Visa Residency enjoy a remittance basis of taxation. This means that they are subject to tax only on foreign source income only if this is transferred to or used in Malta.  Any foreign capital gains are not subject to tax in Malta even in received or used in Malta.  Tax is payable on income and capital gains arising in Malta.    (See Tax Savings on Pension Income).

Exemption from customs duty

Your used household and personal effects, furniture and other domestic articles (excluding firearms and weapons of all kinds) may be imported free of duty if imported within six months of your arrival in Malta. In such cases import licences are not required.

One private motor-vehicle may be imported free of duty provided:

  • it has been in your possession for a continuous period of at least six months immediately before the issue of the said residence permit;
  • all charges due thereon have been paid prior to the vehicle’s arrival in Malta, and
  • it is imported within six months of either your arrival in Malta, or of the issue-date of your residence permit (whichever date is the later)

Malta Golden Visa ResidencyIf you are married, you and your spouse will only be able to import one car between you on these terms. Customs duty will become payable on the value of the vehicle as assessed by the Customs Department, at the time it is transferred to a non-entitled person. A first registration fee is payable according to the vehicle’s horsepower.

Repatriation of your capital and income

This applies to:

  • Any unspent remainder of the capital you brought to Malta
  • Any income this has accumulated during your stay
  • Any proceeds from the sale of your property and/or other investments in Malta.

No death duties are payable in Malta

Though no death duties are payable in Malta, Transfer Duty (according to the Duty on Documents Transfers Act of 1993) is charged on:

  • Immovable property in Malta
  • Any shares in a locally registered company (excluding those companies listed on the stock exchange)

Official References: Malta Golden Visa, Malta Residency by Investment

Residency Pages | Tax Relocation | Malta Residence Scheme | Taxation of Pension Income in Malta



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