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Malta

Malta’s citizenship-by-investment programme ended after the EU Court of Justice ruled against it in April 2025; the passport can no longer be obtained through a set investment. What remains is the Malta Permanent Residence Programme, an active EU residence route with no minimum-stay requirement.

Martin Furtschegger · CC BY 3.0

Malta carries a status few other pages on this site need: 'partial', because one of its programmes ended while the other keeps running. The EU Court of Justice struck down the citizenship-by-investment route on 29 April 2025, and Malta repealed it that July — citizenships already granted stand, but no fixed sum buys a passport anymore. What remains is the Malta Permanent Residence Programme, EU residence with no minimum-stay rule, built around a non-refundable government contribution rather than a redeemable investment. Malta's real tax draw survives untouched: the non-domiciled remittance basis, taxing foreign income only once it enters the island. Weigh Malta's residence route against Portugal or Cyprus on our comparison of EU residence routes.

Programme status

ProgrammeStatusVerified onOfficial source
Malta Permanent Residence Programme (MPRP)OpenResidency Malta Agency — cadre légal du MPRP
Malta Citizenship by Direct Investment (MEIN) — closedClosedCJUE — arrêt C-181/23, Commission c. Malte (29 avril 2025)

The programmes

Residency by investment

Malta Permanent Residence Programme (MPRP)

From
env. $80 800≈ $107 860 for a family of four, fees included
Processing time
12–18 months
Physical presence
None. There is no minimum-stay requirement. The permit gives Schengen access for 90 days in any 180.

Read the full Malta Permanent Residence Programme (MPRP) page →

Citizenship by investment

Malta Citizenship by Direct Investment (MEIN) — closed

This programme is closed. The EU Court of Justice ruled it unlawful on 29 April 2025 (Case C-181/23) and it was repealed by Act XXI of 2025, in force from 24 July 2025.

Investment routes

RouteOfficial minimumReal total, family of fourHoldRecoverable
Real estatePurchase path: property of at least 433,000 USD, held five years. On top sit a 42,500 USD government contribution, a 2,300 USD charitable donation and 69,500 USD in administrative fees, none of which is refundable. 2025 figures; no 2026 revision found.env. $433 000≈ $577 8215 yrNo
Real estateRental path: lease of at least 16,000 USD a year for five years (81,000 USD total), instead of a purchase. The same 42,500 USD contribution, 2,300 USD donation and 69,500 USD administrative fees apply, none refundable. 2025 figures; no 2026 revision found.env. $80 800≈ $107 8605 yrNo

Timeline

The programme announces 12–18 months. That is the official figure, not a commitment.

Eligibility and exclusions

Family
Spouse, dependent children, and dependent parents and grandparents. Adult dependants are added at 8,700 USD each.
Physical presence
None. There is no minimum-stay requirement. The permit gives Schengen access for 90 days in any 180.

Tax at a glance

  • Permanent residence does not by itself create Maltese tax residence
  • Malta taxes residents on income arising in Malta and on foreign income remitted to Malta, under a remittance basis
  • No wealth tax; verify your own position with a Maltese adviser before relying on any regime

Personal income tax and the non-dom remittance basis

Malta taxes ordinary residents at progressive rates up to 35% on Malta-source income. Its real draw for internationally mobile people, though, is the non-domiciled remittance basis: a person who is resident but not domiciled in Malta is taxed on Malta-source income and on foreign income only to the extent it is remitted (brought into) Malta — foreign income kept outside Malta is not taxed, and foreign capital gains are not taxed even if remitted. A minimum tax of 5,800 USD per year applies to non-doms with at least 40,500 USD of annual foreign income.

Corporate tax and the refund system

Malta’s headline corporate rate is 35%, but it runs a full-imputation system with shareholder refunds — commonly six-sevenths of the tax on trading income — that can bring the effective rate on distributed profits down to around 5% for qualifying structures. This is a genuine feature of the system, but it needs real substance and proper professional advice; it is not automatic.

Indirect tax (VAT)

The standard VAT rate is 18%, among the lower standard rates in the EU, with reduced rates for some categories. There is no annual wealth or general property tax; stamp duty applies on transfers.

What is not taxed

There is no wealth tax and no inheritance tax in the usual sense (stamp duty applies on certain transfers of immovable property and shares). Combined with the remittance basis, this is what draws internationally diversified individuals.

Residence is not automatic tax residency — and the citizenship route is closed

Since Malta’s citizenship-by-investment programme is closed after the 2025 EU Court ruling, the way into Malta is the Malta Permanent Residence Programme (MPRP) for EU residence. Neither the MPRP nor a passport makes you tax-resident automatically — that follows real presence and personal ties. Understand the distinction in our guide to second citizenship and taxes, weigh Malta beside other EU options on our golden visa comparison, and see our methodology for how each figure is verified.

Real estate

RouteOfficial minimumReal total, family of four
Real estateenv. $433 000≈ $577 821
Real estateenv. $80 800≈ $107 860

Compare it with another jurisdiction

—ColombiaParaguay
Official minimum$45 500lower$70 000
Real total, family of 4 (fees included)≈ $60 743lower≈ $93 450
Announced processing1–3 monthsfaster3–6 months
Presence requiredThis is a live-here visa.You must enter Paraguay to complete the process.
Years to citizenship5 years3 yearsfaster
Investment routesReal estate, BusinessBusiness, Real estate, Investment fund
A route returns the capitalNoYes
Open to Russian applicantsYesIdentical on this lineYesIdentical on this line
RegionLatin AmericaIdentical on this lineLatin AmericaIdentical on this line

Open the country page · ColombiaOpen the country page · Paraguay

Frequently asked questions


Can I still buy Maltese citizenship?

No. The citizenship-by-investment programme was ruled unlawful by the EU Court of Justice on 29 April 2025 and repealed on 24 July 2025. A discretionary merit-based naturalisation remains, but it has no fixed investment amount and is not an investment programme.

What does the MPRP actually give me?

Permanent residence in Malta with Schengen access for 90 days in any 180, and no minimum-stay requirement. It is residence, not citizenship, and does not lead to a passport through any investment threshold.

Do I have to travel there?

None. There is no minimum-stay requirement. The permit gives Schengen access for 90 days in any 180.

Who can I include in the application?

Spouse, dependent children, and dependent parents and grandparents. Adult dependants are added at 8,700 USD each.

Freedom. Anywhere.

Find my programme

What we do for you

Citizenship or residence, the honest answer often is not the one you arrived with. We take the whole procedure with you — eligibility, the route that fits your situation, the file, the follow-up — with one person on your side throughout.

For Malta specifically, you are talking to someone who already knows the file: who to speak to on the ground, what the unit actually asks for, and the points where applications stall.

  • One point of contact, from the first call to the certificate
  • Vetted partners on the ground — law firms, licensed agents, banks — introduced, not listed
  • It starts with a short qualifying call, and no, it is not a sales call

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