Topic
Residence & citizenship
Residence programmes, permits, special tax statuses and Maltese citizenship.
68 news items and articles, newest first
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Individual Tax Programme Rules, 2026 – Legal Notice 195 of 2026
Legal Notice 195 of 2026, entitled the Individual Tax Programme Rules, 2026, was published on 14 July 2026 under the Income Tax Act (Cap. 123). The Rules introduce a new, consolidated framework for Malta’s special tax…
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Office Relocation Notice
We are pleased to inform our valued clients and business partners that, effective 25th August 2026, our offices will be relocating to ACT Offices, Zone 1, Central Business District, Mdina Road Mriehel B’Kara CBD1010…
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The United Nations Pensions Programme in Malta
Malta’s United Nations Pensions Programme (UNPP) is a specialised residency and tax programme designed for retired United Nations officials and beneficiaries receiving a United Nations pension or widow’s/widower’s…
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Malta – an attractive destination for US nationals
Malta has become an increasingly attractive destination for U.S. nationals seeking a tax-efficient European base, thanks to its favorable fiscal framework, English-speaking environment, and high quality of life. For…
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Malta – an Attractive Destination for U.S. Nationals to Retire
Malta has increasingly become one of the most attractive destinations for Americans looking to retire abroad. With its Mediterranean lifestyle, favourable tax regime, high quality healthcare, and English-speaking…
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The Nomad Heritage Card
The Malta Nomad Residence Permit offers more than the opportunity to live and work remotely from Malta—it also encourages cultural integration. In collaboration with Heritage Malta, Residency Malta provides an exclusive…
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Eligibility Criteria for Maltese Citizenship by Naturalisation
To qualify for Maltese citizenship through naturalisation, applicants must meet the following conditions: Residency Requirement: Applicants must have legally resided in Malta for at least five (5) years, including 12…
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Maltese Citizenship by Marriage – Eligibility, Process & FAQs
Foreign nationals married to a Maltese citizen may apply for Maltese citizenship by registration under the Maltese Citizenship Act. This process allows a spouse of a Maltese national to acquire citizenship once specific…
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Maltese Tax Residency Programmes vs MPRP: What’s the Difference?
Malta offers a range of residency options designed to attract high-net-worth individuals, retirees, and internationally mobile professionals. The most common comparison is between Maltese tax residency programmes—such…
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Tax Obligations in Malta: Global Residence Programme & The Residence Programme vs Malta Retirement Programme
Malta offers several tax residency programmes aimed at attracting foreign individuals, most notably the Global Residence Programme (GRP), The Residence Programme (TRP), and the Malta Retirement Programme (MRP). While…
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Malta Citizenship by Merit –Acquiring Citizenship Based on Exceptional Services or Exceptional Contribution
Malta has revisited the legal framework governing the grant of citizenship by naturalization based on meritwhereby extraordinary talent, service, and contributions to the Republic and humanity at large could be an…
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Malta’s Highly Qualified Persons Rules: The Fiscal Benefits
Malta offers one of the most attractive tax regimes in the EU for skilled professionals through the Highly Qualified Persons (HQP) Rules. These rules were introduced to attract top talent to Malta’s thriving financial…
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Malta’s Residence Non-Domiciled Regime: Tax Benefits and Key Rules
Malta’s residence non-domiciled (non-dom) tax regime offers attractive opportunities for individuals seeking an efficient and stable European base. The system allows foreign nationals who become resident in Malta but…
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Benefits of the Malta Permanent Residence Programme (MPRP)
The Malta Permanent Residence Programme (MPRP) offers a compelling route for non-EU/EEA/Swiss nationals to establish residence in Malta. Below is a summary of the key benefits that make Malta an attractive destination…
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Key Benefits of The Residence Programme in Malta
If you’re considering taking up residence in Malta under The Residence Programme (TRP) Rules, there are a number of benefits to explore — especially from a lifestyle, mobility and tax-planning perspective. Key Benefits…
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Benefits of Taking Up Residence in Malta via the Global Residence Programme
Choosing to establish your residence in Malta through the Global Residence Programme (GRP) offers a compelling mix of lifestyle advantages, tax flexibility and EU access – ideal for individuals and families seeking a…
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Overview of Article 6 of the Income Tax Act – Tax Incentives for Insurance & Investment Services Expatriates in Malta
The Maltese tax regime under Article 6 of the Income Tax Act (ITA) is tailored to attract highly qualified expatriate professionals into the investment services and insurance sectors. By offering generous tax exemptions…
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Malta as the Ideal Retirement Destination Under the Malta Retirement Programme
Malta is increasingly becoming a top choice for pensioners seeking a safe, sunny, and tax-efficient place to enjoy their retirement. Thanks to the Malta Retirement Programme (MRP), the island offers a compelling mix of…
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Malta as the Ideal Destination for Digital Nomads Worldwide
Malta is a stunning Mediterranean island nation, is rapidly becoming one of the top destinations for digital nomads seeking a perfect blend of work and lifestyle. With year-round sunshine, high-speed internet, a…
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July 2025 Updates to the MPRP
By virtue of Legal Notice 146 of 2025 some important updates were introduced under the Malta Permanent Residence Programme (MPRP) as of 22nd July 2025, with changes applying to all applications submitted on or after 1…
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Changes to the Labour Migration Policy – Effective 1 August 2025
By means of recent announcements, a number of changes to the labour migration framework will come into force with effect from 1st August 2025. These changes form part of the implementation of Malta’s National Labour…
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EU Court to rule on Commission vs Malta (Case-181/23 – Citizenship by Investment) by April 29, 2025
The Court of Justice of the European Union (CJEU) has announced the date for its ruling in the EU Commission’s infringement proceedings against Malta’s Citizenship by Investment framework. The date is : April 29, 2025.…
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Duty on the acquisition of the second immovable property to be used as sole residence
By means of Legal Notice 325 of 2024, the Government has amended the Duty on Documents on Acquisition of the Second Immovable Property to be used as Sole Residence (Exemption) Order, by virtue of which the duty paid on…
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Changes to the Malta Permanent Residence Programme (MPRP) Regulations
The MPRP provides international investors with the right to take up residence in Malta on the basis of investment. These rights apply to non-EU/EEA/Swiss nationals. By means of Legal Notice 310 of 2024, the said rules…
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Updates to Nomad Residence permit holders
Residency Malta Agency (RMA) has issued a Circular which announces a number of important updates to both existing holders of and prospective applicants to the Nomad Residence Permit. RMA has revised the Permit’s…
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Amendments to the Malta Residence and Visa Programme (MRVP) Rules
By means of Legal Notice 56 of 2024, the Government has made a number of amendments to the above-mentioned rules. A summary of the main changes can be found below. Residency Malta Agency can withdraw or withhold…
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Amendments to the Malta Permanent Residence Programme Rules
By means of Legal Notice 57 of 2024, the Government has made a number of amendments to the above-mentioned rules. A summary of the changes can be found below. Additional dependents of beneficiaries under the MPRP…
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Exemption of duty on acquisition of residential property in Gozo
By means of LN 316 of 2023, the Government of Mata has extended the deadline for persons to acquire ‘inter vivos’ residential property situated in Gozo by one month wherein, the duty otherwise chargeable in terms of the…
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New Tax Rules for Digital Nomads in Malta
On the 7th of December 2023, the Government of Malta has issued new rules entitled the ‘Nomad Residence Permits (Income Tax) Rules 2023’ which are applicable to digital nomads residing and working in Malta. By means of…
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Fiscal incentives for highly qualified persons
The Minister of Finance has in his Budget Speech for the year 2024 announced that the current fiscal incentives applicable to certain highly qualified persons will be revised and harmonised to cater for the skills…