EU, EEA and Swiss nationals- The Incentive

Great news for EU, EEA and Swiss nationals has recently arisen which enable EU, EEA and Swiss nationals to benefit from great fiscal benefits. In July 2014, by means of  legal notice 270/2014, the Government of Malta has passed the Residence Programme Rules 2014. These rules now bring the High Net Worth Individual Rules for EU/EEA/Swiss (HNWI Rules) nationals to reflect the Global Residence Programme thresholds, in both tax and property.

In fact, the threshold for the acquisition of property in Malta has been reduced from Euro 400,000 (under the HNWI Rules) to Euro 250,000 or Euro 220,000 if the property is purchased in Gozo or the south of Malta, under the Residence Programme Rules 2014. The rent threshold has also been lowered to a mere annual rent of Euro 9600 or Euro 8,750 if the property rented is in Gozo or the south of Malta!

Under the Residence Programme Rules 2014, all income arising out of Malta but received in Malta will be taxed at a mere flat rate of 15%.The minimum amount of tax payable annually is Eur 15,000.

There is no doubt that this programme allows for great fiscal and residence planning opportunities for all EU/EEA/Swiss citizens.

Applications may only be carried out by licensed Authorised Registered Mandatories (ARMs). FS (Malta)’s team is registered with the local tax authorised as ARMs. We will be more than happy to assist you with this programme.

Should you require more information on the programme, do not hesitate to contact us on


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