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The Residence Programme Rules, 2014

The Residence Programme Rules, 2014 ('RPR') were introduced by virtue of Legal Notice 270 of 2014 and came into force with effect from 1st July 2013. The RPR confer a special tax status to EU/EEA/Swiss nationals upon the satisfaction of the Commissioner for Revenue ('the Commissioner').

Individuals who qualify under the RPR are taxable at the rate of 15% on foreign source income remitted to Malta (remittance basis of taxation) with the possibility to claim double taxation relief, subject to the minimum annual tax liability.

For further information, read our factsheet Residence Programme Rules, 2014 below.

Residence Programme Rules, 2014