Malta Residency Services

Moving to Malta is a dream for many. Aside from the friendly people, the climate, weather, amazing scenery and heritage, Malta also offers many other financial, practical and lifestyle benefits. At Papilio Services, we have years of experience in assisting individuals and families from across the world realize that dream and take up permanent residence in Malta. Whether you want to move to Malta for personal or professional reasons there are a variety of residence programmes to choose from and we’re here to help you make the right decisions to suit your individual needs. Our specialist team provide high-quality guidance and advice throughout the process, and as Accredited Agents, through Identity Malta, you can rest assured that our team of qualified advisors are there to support you every step of the way.

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Malta Residency Services

Malta Residency Programmes

Residency Services Malta

Malta Individual Tax Programme (ITP)

Malta has introduced the new Individual Tax Programme Rules (ITP) effective January 1, 2027, thus establishing a comprehensive framework for managing Malta’s primary tax residency and retirement programmes, effectively replacing the existing Tax Residence Programme (TRP), Global Residence Programme (GRP), Malta Retirement Programme (MRP), and the United Nations Pensions Programme (UNPP).

Malta Global Residence Programme (Non-EU)

The Malta Global Residence Programme was launched to attract Non-EU/EEA/Swiss entrepreneurs, High Net Worth Individuals, and investors, offering similar benefits to that of the Malta Residence Programme, with special tax status and setting the personal tax at a flat rate of 15%

The Malta Residence Programme (EU)

Launched to attract EU/EEA/Swiss entrepreneurs, High Net Worth Individuals, and investors. The Malta tax residency programme grants applicants special tax status by setting the personal tax rate to a flat rate of 15% on external sources of income remitted to Malta.

Malta Retirement Programme (MRP)

In 2020, this tax residence programme was opened to Non-EU nationals as well as EU citizens, The programme gives a 15% flat tax rate on any foreign pension income received in Malta.

Highly Skilled Individuals Rules

Malta has introduced rules providing a single framework of fiscal incentives to persons with top expertise and skills in the financial services, remote gaming, aviation, oil and gas services, healthcare, maritime and shipping and the science, technology, engineering and mathematics (STEM) sectors.  In addition to the benefits of living and working in Malta, persons qualifying under these rules benefit from a favourable flat tax rate of 15% on income earned from qualifying contracts of employment.

United Nations Pensions Programme (UNPP)

Available to all non-Maltese beneficiaries receiving a pension from the United Nations joint staff pension fund, the UNPP is the perfect addition to several special Malta tax residence programmes offered to applicants.

Malta Startup Residence Programme

The Malta Startup Residence Programme (SRP) is open to startup founders, co-founders, core employees and family members (ie spouse, de-facto partner, minor children and dependent adult children) of startup founders, co-founders and core employees.

Investment Services and Insurance Expatriate

Expatriates that are employed by or provide services to Investment Services companies or Insurance companies can benefit from a reduced tax status due to a variety of favourable and specific tax ex-emptions.

Malta Digital Nomad Visa (NRP)

The Nomad Residence Permit enables non-EU/EEA/Swiss nationals (also referred to as third-country nationals or TCNs) to retain their current employment based in another country, whilst legally residing in Malta. The permit applies to persons who can work remotely and independently of location, using telecommunication technologies.

Key Employment Initiative (KEI)

The Key Employee Initiative offers a faster route to the single permit (for work and residence) application procedure for highly skilled non-EU/EEA/Swiss nationals (also referred to as third-country nationals or TCNs).

Specialist Employee Initiative (SEI)

The Specialist Employee Initiative (SEI) offers a faster route to the single permit (for work and residence) application procedure for non-EU/EEA/Swiss nationals (also referred to as third-country nationals or TCNs) holding relevant academic, vocational or technical skills (but do not qualify under the Key Employee Initiative (KEI)).

Malta Ordinary Residence

Malta Ordinary Residence is aimed at people who intend to reside in Malta for a period longer than three months. Individuals are obliged to register and apply for a residence permit (e-Residence card) if they intend to stay in Malta.

Frequently Asked Questions (FAQ)

Can a U.S. person hold a second residence in Malta while keeping the business and investments international?

Key Structural Considerations for U.S. Persons:

If you are moving from or maintaining ties to the United States, balancing a Maltese residence with global assets involves navigating distinct legal frameworks:

  • The U.S. Tax System: Unlike most countries, the U.S. taxes its citizens on worldwide income regardless of where they reside. Establishing a tax status in Malta (such as a 15% flat tax on foreign-source income remitted to Malta) does not eliminate U.S. income tax obligations, though mechanisms like the Foreign Tax Credit can help mitigate double taxation.

  • Controlled Foreign Corporation (CFC) Rules: Keeping your business international while residing in Malta means you must carefully structure how your operating companies are managed to prevent unintended U.S. tax penalties or Maltese corporate tax complications.

Papilio Services is an Authorized Mandatory and a licensed Corporate Service Provider in Malta that assists EU & non-EU individuals with immigration pathways and special tax statuses (such as the new ITP, GRP, MRP, UNPP, etc.) alongside localised back-office corporate administration, accounting, tax compliance and corporate structuring.

Moving To Malta - An Expats Guide

All the facts and figures about Living in Malta are outlined in our simple infographic. If you need more detailed information why not download our Moving to Malta – An Expats Guide?

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Are You Considering Moving To Malta?

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If you are considering Residency in Malta, Papilio Services are here to help you make the right decisions. Contact us and we will arrange a residency planning consultation to advise on the residency requirements and guide you through the application process and answer any questions you have.

Resources & Insights

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Malta Named One of the Best Places to Retire Abroad in 2026 by Forbes
September 4, 2026 Malta Residency Services | Malta Retirement Programme (MRP)

Malta Named One of the Best Places to Retire Abroad in 2026 by Forbes

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