The Malta Permanent Residence Programme (MPRP) for non-EU, non-EEA and non-Swiss nationals: who can apply and who is excluded, the capital test, the administration fee and its instalments, the government contribution and NGO donation, the property purchase or lease condition and how long to hold it, dependants (spouse, children, parents and grandparents), due diligence, the licensed agent, the residence card, Schengen travel, and what ends the status. Says plainly that MPRP permanent residence is not tax residence and gives no special tax rate, and routes tax questions to moving-to-malta-tax-residence, mt-non-dom and mt-residence-programmes-for-wealthy-families. Triggers: "Malta permanent residence", "MPRP", "Malta PR by investment", "Malta residency programme cost".
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Accountant-authored. Written and published by Michael Spiteri Staines, an accountant approved on OpenAccountants. Their licence number is not on file. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Item | Figure | Note |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/sl/217.26/eng/pdf |
| Administration fee, main applicant, total | EUR 60,000 | "a non-refundable administration fee in respect of the main applicant of sixty thousand euro (€60,000)" (First Schedule) |
| First part, due within one month of submitting the application | EUR 15,000 | "fifteen thousand euro (€15,000) of which need to be paid within one (1) month from the submission of the application" |
| Balance, due within two months of the Letter of Approval in Principle | EUR 45,000 | "remaining forty five thousand euro (€45,000) payable within two (2) months from the issuance of the Letter of Approval in Principle" |
| Administration fee for each dependant under paragraphs (c) and (d) (none for spouse, minor child, or adult child with a certified disability) | EUR 7,500 | "a non-refundable administration fee of seven thousand five hundred euro (€7,500) for each and every dependant" |
| Contribution, main applicant, where the property is owned | EUR 37,000 | "a contribution of thirty seven thousand euro (€37,000) in respect of the main applicant where the necessary title to a qualifying property is a qualifying owned property" |
| Contribution, main applicant, where the property is rented | EUR 37,000 | "(€37,000) in respect of the main applicant where the necessary title to a qualifying property is a qualifying rented property" |
| Donation to a registered Maltese NGO | EUR 2,000 | "means a financial contribution of two thousand euro (€2,000)" (regulation 3) |
| Qualifying owned property, minimum purchase price, Malta or Gozo | EUR 375,000 | "three hundred and seventy-five thousand euro (€375,000) for a property situated in Malta or Gozo" (regulation 3) |
| Qualifying rented property, minimum rent per year, Malta or Gozo | EUR 14,000 | "fourteen thousand euro (€14,000) per annum for a property situated in Malta or Gozo" (regulation 3) |
| Capital option (a): total assets at least | EUR 500,000 | "(a) having a value of not less than five hundred thousand euro (€500,000)" (regulation 9(2)) |
| Capital option (a): of which financial assets at least | EUR 150,000 | "one hundred and fifty thousand euro (€150,000) shall be in the form of financial assets" |
| Capital option (b): total assets at least | EUR 650,000 | "(b) having a value of not less than six hundred and fifty thousand euro (€650,000)" (regulation 9(2)) |
| Capital option (b): of which financial assets at least | EUR 75,000 | "seventy-five thousand euro (€75,000) shall be in the form of financial assets" |
Figures are for tax year 2026. The amounts in this Guide are the programme's fees, contribution, donation and thresholds as printed in the Malta Permanent Residence Programme Regulations, S.L. 217.26 (L.N. 121 of 2021 as amended by L.N. 57 and 310 of 2024 and 146 of 2025), read in the consolidated text on 21 October 2026. They are not tax rates. The MPRP is an immigration status granted by the Residency Malta Agency under article 7A of the Immigration Act (Cap. 217). It is not citizenship and it is not a tax status. For tax, see "Permanent residence is not tax residence" below.
moving-to-malta-tax-residence, mt-non-dom and mt-residence-programmes-for-wealthy-families, as set out under "Permanent residence is not tax residence". The Agency's own statement is in the MPRP FAQs, Q89.The main applicant must be a third-country national. Regulation 3 of S.L. 217.26 defines this as any person who is not a citizen of the European Union, and adds that "EEA nationals and Swiss nationals shall not be considered to be third- country nationals". The main applicant must have attained 18 years of age and apply through an agent (regulation 9(1)).
Regulation 15(1) makes these conditions continuing. From the appointed day (the date the Agency issues the certificate) and for the whole life of the certificate, the beneficiary must prove that he is a third-country national and not a Maltese, EEA or Swiss national, AND that he does not benefit under any of these six schemes:
The same two conditions apply to every approved dependant (regulation 15(2), and the proviso to the definition of "dependant" in regulation 3). Regulation 15(1) and (2) both open with the words "without prejudice to any rights and duties emanating from the Immigration Regulations and unless any individual is already in possession of a residence document or a residence permit issued under the Immigration Regulations". The regulations do not explain how that applies to someone who already holds a Malta residence permit. The list does not name the Global Residence Programme Rules (S.L. 123.148) or the nomad residence permit. The regulations do not say whether either can be held together with the MPRP: see mt-global-residence-programme and mt-nomad-residence-permit, and ask the Agency through the agent before relying on a combination.
The Agency's MPRP brochure adds that applicants must "not hail from sanctioned countries, announced from time to time by the Agency" and must hold a valid travel document. The Agency publishes the country list; the regulations do not print it.
The fees are non-refundable. Under regulation 16 of L.N. 146 of 2025, the administration fees and the contribution in the First Schedule (the first six rows of the table below) also apply to applications submitted after 1 January 2025 that were not concluded when that amendment came into force; the older fees no longer apply to them.
| Item | Figure | Note |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/sl/217.26/eng/pdf |
| Administration fee, main applicant, total | EUR 60,000 | "a non-refundable administration fee in respect of the main applicant of sixty thousand euro (€60,000)" (First Schedule) |
| First part, due within one month of submitting the application | EUR 15,000 | "fifteen thousand euro (€15,000) of which need to be paid within one (1) month from the submission of the application" |
| Balance, due within two months of the Letter of Approval in Principle | EUR 45,000 | "remaining forty five thousand euro (€45,000) payable within two (2) months from the issuance of the Letter of Approval in Principle" |
| Administration fee for each dependant under paragraphs (c) and (d) (none for spouse, minor child, or adult child with a certified disability) | EUR 7,500 | "a non-refundable administration fee of seven thousand five hundred euro (€7,500) for each and every dependant" |
| Contribution, main applicant, where the property is owned | EUR 37,000 | "a contribution of thirty seven thousand euro (€37,000) in respect of the main applicant where the necessary title to a qualifying property is a qualifying owned property" |
| Contribution, main applicant, where the property is rented | EUR 37,000 | "(€37,000) in respect of the main applicant where the necessary title to a qualifying property is a qualifying rented property" |
| Donation to a registered Maltese NGO | EUR 2,000 | "means a financial contribution of two thousand euro (€2,000)" (regulation 3) |
| Qualifying owned property, minimum purchase price, Malta or Gozo | EUR 375,000 | "three hundred and seventy-five thousand euro (€375,000) for a property situated in Malta or Gozo" (regulation 3) |
| Qualifying rented property, minimum rent per year, Malta or Gozo | EUR 14,000 | "fourteen thousand euro (€14,000) per annum for a property situated in Malta or Gozo" (regulation 3) |
| Capital option (a): total assets at least | EUR 500,000 | "(a) having a value of not less than five hundred thousand euro (€500,000)" (regulation 9(2)) |
| Capital option (a): of which financial assets at least | EUR 150,000 | "one hundred and fifty thousand euro (€150,000) shall be in the form of financial assets" |
| Capital option (b): total assets at least | EUR 650,000 | "(b) having a value of not less than six hundred and fifty thousand euro (€650,000)" (regulation 9(2)) |
| Capital option (b): of which financial assets at least | EUR 75,000 | "seventy-five thousand euro (€75,000) shall be in the form of financial assets" |
How the table works:
A qualifying property is either owned or rented (regulation 3 of S.L. 217.26):
Either way it must meet Malta's general health and safety standards and be "normal for a comparable family in Malta", as the Agency considers appropriate. A property bought before the application for less than EUR 375,000 counts only if works paid for by the main applicant bring its value to at least that amount, shown by an independent architect's detailed valuation report; the Agency may appoint its own architect and always decides whether the requirement is met.
How long to hold it (regulation 15(1)(c)): the beneficiary must hold a qualifying property for at least five years from the appointed day. After those five years he must still hold a residential property in Malta or Gozo, owned, leased or held by emphyteusis; regulation 15(1)(c) sets no minimum value or rent for that later property. Within the five years:
The Agency may carry out spot checks of the property and must be given access. It may also issue guidelines on how the property may be used during temporary absences from Malta. The brochure's list of benefits also mentions an option to lease with a possibility to sub-lease after five years, and an option to lease purchased property in Special Designated Areas. The regulations do not print the conditions for either; ask the agent for the Agency's guidance.
Regulation 3 of S.L. 217.26 lists five classes:
In every class, the person must not be a beneficiary under the six schemes listed under "Who can apply". Each dependant must pass due diligence (regulation 11(1)). The main applicant gives an affidavit that he supports each dependant over 18, except the spouse (regulation 12(4)). Forms for a minor are signed by both parents, or by the parent with sole custody or the legal guardian with the court document (regulation 12(5)).
After the certificate is issued, the beneficiary may apply through the agent to add a dependant (regulation 11(2)); the spouse of a dependent child (regulation 11(3)); the minor child or spouse of a dependent child under paragraph (b) or (c) already on the certificate (regulation 11(4)); and the spouse or minor child of a paragraph (e) dependant (regulation 11(5)). Each addition needs due diligence and payment of "a non-refundable administration fee as specified in the First Schedule", which the First Schedule makes payable on submission of that application. The First Schedule also says that "each and every dependant referred to in paragraphs (a), (b) and (e)" pays no administration fee. A person added under regulation 11(3) to (5) is "deemed to be" a dependant (regulation 11(6)) without being placed in one of the paragraphs, so the text does not settle whether such a person pays: ask the Agency through the agent. The person added is bound by all the dependants' obligations (regulation 11(6)). The brochure's list of benefits says an application may include up to four generations.
The application must include (regulation 12(1) of S.L. 217.26):
Regulation 13(1) sets the minimum eligibility criteria for the main applicant and every dependant. A person fails if he: has been indicted before or appeared before an international criminal court; is listed with INTERPOL or EUROPOL; is or may be a potential threat to national security, public policy or public health; at any time had pending charges for, or was found guilty of, terrorism, money laundering, funding of terrorism, crimes against humanity, war crimes or crimes against the human rights in the European Convention; has been found guilty of, or charged with, offences that disturb the good order of the family (the regulation names paedophilia, defilement of minors, rape, violent indecent assault, inducing persons under age to prostitution and abduction, "without limitation"); was ever found guilty of, or at the time of application is being interrogated and suspected of, or charged with, any offence other than an involuntary offence punishable with more than one year's imprisonment; is named in international sanctions the Agency follows; had a previous application for a certificate or for Maltese citizenship refused; previously ceased to benefit from a certificate under regulation 17; or is involved in activity that may bring Malta into disrepute. The application must also not be against the public interest.
The Agency runs the due diligence itself and through one or more internationally recognised due diligence providers, may involve law enforcement security checks and money laundering and terrorism financing checks, and must get the Approvals Board's authorisation before it issues a certificate (regulation 14). The Agency's home page describes "a rigorous four-tier due diligence process". A false statement or omitted information is enough on its own to decline the application (regulation 12(6)). Agency decisions are made at its absolute discretion, are final and "shall not be subject to an appeal" (regulation 19(1)).
Under regulations 4 to 7 of S.L. 217.26:
The agent advises the applicant on his obligations, submits the documents, and is the link between the applicant and the Agency, though the Agency may contact the main applicant directly.
On submitting an application (or an application to add a dependant), the applicant may apply for a temporary residence permit for himself and any dependants, valid for one year and renewable for further one-year periods, provided all documents for the application are submitted within six months of applying (regulation 9(6) of S.L. 217.26).
The Residence-by-Investment Certificate entitles the beneficiary and the dependants on it "to reside, settle or stay indefinitely in Malta", provided they keep all the obligations and conditions in the regulations. By itself, the certificate gives the holder none of the other rights mentioned in the Immigration Regulations (S.L. 217.04) (regulation 10(1)(b)). The Agency monitors compliance every year for the first five years and after that whenever it considers it opportune (regulation 10(3)). A dependant gets a residence card only with health insurance covering all risks normally covered for Maltese nationals, and must keep it for the life of the card (regulation 15(3)).
| Item | Figure | Note |
|---|---|---|
| Source | all figures below | https://residencymalta.gov.mt/wp-content/uploads/2026/08/MPRP-Brochure-English.pdf |
| Residence card fee, per person (the brochure says it covers five years) | EUR 500 | "pay a residence card fee of €500 per person" |
| Schengen travel | 90 out of 180 days | "Schengen for 90 out of 180 days" (under "Visa-free travel across") |
The card fee is a brochure figure; the First Schedule of S.L. 217.26 does not print it. On renewal, the MPRP FAQs (version 2.6.5, uploaded September 2024, before the 2024 and 2025 amendments) say the certificate "does not expire provided all the Programme obligations are adhered to", the card "is initially valid for a period of 5 years, but is renewable", a minor's card runs out around the 14th and 18th birthdays, renewals after five years go through the agent, and biometric data must be recaptured. Those FAQs print older fees; do not use their fee figures.
The brochure lists visa-free travel across "Schengen for 90 out of 180 days" (table above). The MPRP FAQs, Q92, add that card holders "may only travel Visa-free to Schengen countries, for a maximum period of 90 days within a 180-day period", carrying a valid travel document and the residence card. The same FAQs say the MPRP gives no employment licence in Malta (Q87) and no employment rights in the Schengen Area (Q91): a work permit is needed.
Regulation 15(1) of S.L. 217.26 lists the conditions a beneficiary must keep meeting: nationality, not being in a listed scheme, the property, stable and regular resources sufficient to maintain himself and his dependants without recourse to Malta's social assistance system, a valid travel document, health insurance, and the capital for five years. None of them is a number of days spent in Malta. The regulations do refer to Agency guidelines on using the property "during their temporary periods of absence from Malta". No page we could read states a minimum stay, and none states that there is no minimum stay. Ask the agent for the Agency's current guidelines before advising either way.
The Agency's MPRP FAQs, Q89, state: "The MPRP does not provide any tax related status or benefit. The applicable Maltese statutory tax provisions apply to this status." The same answer summarises the general rule: a resident individual who is not domiciled in Malta is taxed on income and capital gains arising in Malta and on foreign income remitted to Malta; a non-resident is taxed only on income and gains arising in Malta. It adds that holders of certain rights under the long-term residents regulations are taxed on a worldwide basis, and that the MPRP "does not of itself grant such rights".
The Income Tax Act states the exclusion itself. Under the proviso to article 4(1) of the Income Tax Act, Cap. 123, the remittance basis and the exemption for foreign capital gains "shall not apply to an individual who is a long-term resident, or who holds a permanent residence certificate or a permanent residence card", for income of the year that status or right is granted and later years. Those terms have the meaning in the Status of Long-Term Residents (Third Country Nationals) Regulations (S.L. 217.05) and the Free Movement of European Union Nationals and their Family Members Order (S.L. 460.17). The MPRP Residence-by-Investment Certificate is issued under S.L. 217.26, not under either of those, but an MPRP beneficiary who later obtains long-term resident status loses the remittance basis from that year: see mt-non-dom.
So:
moving-to-malta-tax-residence and mt-non-dom.mt-non-dom.mt-global-residence-programme; for the nomad permit see mt-nomad-residence-permit; for a comparison of the routes for a wealthy family see mt-residence-programmes-for-wealthy-families.The MPRP is not citizenship either. The certificate ends for the beneficiary and all dependants if the beneficiary becomes a Maltese, EEA or Swiss national (regulation 17(1)). The FAQs, Q86, describe naturalisation as a separate application that the Minister may grant or refuse.
Under regulation 17 of S.L. 217.26:
A person who has ceased to benefit from a certificate cannot qualify again (regulation 13(1)(j)). If information the Agency asks for is not given in time, it may reject the application, revoke the Letter of Approval in Principle or end the certificate (regulation 18(1)).
Certificates and applications under the older Malta Residence and Visa Programme Regulations (S.L. 217.18) stay governed by those regulations, and no new application under them has been possible since 29 March 2021 (regulation 26).
Hypothetical. A main applicant, a spouse and two children who are both under 18 when the application is submitted. All four are third-country nationals, none is a Maltese, EEA or Swiss national, and none benefits under a listed scheme. They will rent a home in Malta. The items below are taken from the tables above. No total is given.
If one child was over 18 when the application was submitted, that child can be a dependant under paragraph (c) only if under 29, unmarried and principally dependent on the main applicant. The dependant fee of EUR 7,500 then applies to that child, and the main applicant gives the support affidavit. If that child is certified by a recognised medical professional or authority as having a disability, paragraph (e) applies instead and no administration fee is charged for that child.
Refer, and do not answer from this Guide, when:
moving-to-malta-tax-residence and mt-non-dom, and refer to an accountant;Refuse to:
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Regulation 15(1) of [S.L. 217.26](https://legislation.mt/eli/sl/217.26/eng/pdf) lists the conditions a beneficiary must keep meeting: nationality, not being in a listed scheme, the property, stable and regular resources sufficient to maintain himself and his dependants without recourse to Malta's social assistance sys…
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