Source document
L.N. 167 of 2013, Global Residence Programme Rules, 2013
Has everything in it been taken?
CompleteReviewed 9 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
L.N. 167 of 2013, Global Residence Programme Rules (in force 1 Jul 2013; English text, the Maltese pages carry no extractable text): definitions, qualifying property thresholds (EUR 275,000 / 220,000 purchase; EUR 9,600 / 8,750 a year rent), application through an authorised registered mandatary with a EUR 6,000 fee (EUR 5,500 for owned property in the south), beneficiary conditions, 15% tax on remitted foreign income with a EUR 15,000 minimum, 35% on other income, cessation (incl. more than 183 days in another jurisdiction, EUR 5,000 penalty for late notification), information exchange, schedule of southern localities. Added the EUR 8,750 rent and EUR 5,500 fee; the other amounts and the start date were already recorded. The tax rates, the late-notification penalty and the 183-day rule are conditions rather than prices and are described here only. No statistics. Rules restated from other sources are now recorded from this document too (decision 8).
What it supports
13 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (1)
Rules and prices (11)
- Property rentbeneficiary (lease; Gozo or south of Malta)8,750 EUR per year1 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Property rentbeneficiary (lease; Malta)9,600 EUR per year1 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Minimum yearly taxbeneficiary and family (minimum annual tax at 15% on remitted foreign income)15,000 EUR per year1 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Property purchasebeneficiary (purchase; Gozo or south of Malta)EUR 220,0001 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Property purchasebeneficiary (purchase; Malta)EUR 275,0001 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Administration feeapplicant whose qualifying property is an owned property in the south of MaltaEUR 5,5001 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Administration feeapplicantEUR 6,0001 Jul 2013 – 31 Dec 2026 · Malta legislation 2013Malta · Global Residence Programme
- Maximum time allowed abroadbeneficiary: special tax status ends if he stays longer in any other single jurisdiction183 days per calendar yearSince 1 Jul 2013 · Malta legislation 2013Malta · Global Residence Programme
- Tax rate on foreign income brought into the countrybeneficiary, spouse and dependent children: foreign income received in Malta15%Since 1 Jul 2013 · Malta legislation 2013Malta · Global Residence Programme
- Tax rate on other incomebeneficiary, spouse and dependent children: income not taxed at the 15% rate35%Since 1 Jul 2013 · Malta legislation 2013Malta · Global Residence Programme
- Penalty for late notificationperson responsible for not notifying the Commissioner within four weeks that special tax status has ceasedEUR 5,000Since 1 Jul 2013 · Malta legislation 2013Malta · Global Residence Programme
About the document
What it covers Original Global Residence Programme terms (in force from 1 Jul 2013): property and rent thresholds, EUR 6,000/5,500 fee, 15% tax rate, EUR 15,000 minimum tax
Notes Gazette date not captured; the rules are deemed in force from 1 Jul 2013 (rule 1(2)).
Source id mlt-ln-2013-167 · accessed 2 Oct 2026