High Net Worth Individuals Programme
Please note that the High Net Worth Individuals Programme is no longer active. The Commissioner for Revenue is no longer accepting applications under this scheme.
This residence programme addresses nationals of the European Union (EU), the European Economic Area (EEA) including Norway, Iceland, Liechtenstein, and Switzerland.
HNWI applicants must hold under title of ownership or lease property located in the Maltese Islands prior to the date of the application. Whether the applicant chooses to purchase or enter into a lease agreement, the scheme provides for a minimum value of the property involved.
- In the event of a deed of sale, the value and purchase price of the property must be not less than €400,000.
- In the event of a contract of lease, it is required that the property is rented for a value of not less than €20,000 annually.
In either case, the applicant and his dependants must habitually reside under the said property’s address and have such address as their principal place of residence.
Special Tax Status
Foreign source income remitted to Malta is subject to tax at a special flat rate of 15%. HNWIs are eligible for Malta double taxation treaty relief under Malta's wide network of double tax treaties.
More information is available at Finance Malta.
Other residence & citizenship programmes: