Various programmes are available for individuals and their families to apply when they relocate to Malta or decide to retire in Malta. The main benefit behind these programmes is that they provide the right to pay tax at a flat rate of 15% on foreign sourced income that is remitted to Malta. Any other income (such as local sourced income) is subject to a flat rate of 35%.
The relevant programmes are the following:
- Malta Permanent Residence Programme (MPRP)
- Global Residence Programme (GRP)
- Residence Programme Rules
- Nomad Residence Programme
- Highly Qualified Persons
- Malta Retirement Scheme