Malta Citizenship by Investment

A thriving and self-sustaining economy in the European Union, the Republic of Malta enjoys a stable political climate and a bi-partisan political scene which is largely convergent on issues of national and economic importance. Together with Germany, Malta has weathered the financial crisis and also the Covid pandemic, and maintained economic growth during challenging times. Malta's economy continues to experience strong growth, driven by robust exports and high domestic demand. Tourism has surged beyond pre-pandemic levels, and a significant influx of workers is further stimulating domestic consumption. Following a GDP growth rate of 5.6% in 2023, the economy is projected to grow by 4.6% in 2024 and 4.3% in 2025.

The Island has been a member of the European Union since 2004 and is part of Schengen since 2007. Maltese citizenship by investment grants access to all investment opportunities in Malta and throughout the European Union.

Obtaining Maltese citizenship offers several benefits, particularly given Malta's strategic location in Europe, its membership in the European Union (EU), and the various advantages that come with being a citizen of a stable and economically strong nation. Here are some of the key benefits:

• Maltese citizens have the right to settle, live, work, study, retire in any of the 28 EU countries,
• Maltese citizens enjoy significant mobility, with over 190 visa-free destinations, including EU, USA, Canada.
• Family eligibility includes the spouse or partner in a stable relationship, parents of the main applicant and spouse over the age of 55, minor children, and unmarried dependent adult children under 28. Descendants are automatically entitled to citizenship thereafter.
• Malta is a neutral, safe and stable country with a friendly people living a European lifestyle but with a Mediterranean quality of life.
• Malta has a stable political environment, a growing economy, and a legal system that is based on English law, making it a safe and secure place to live.
• Malta allows dual and multiple citizenship, without requiring you to renounce your original citizenship.

Obtaining a second citizenship has become a valuable asset for savvy investors looking to organise their professional and personal lives within a stable, law-abiding country like Malta. This strategy is now a favoured tool for asset diversification, providing a significant advantage in mitigating geopolitical risks.

Eligibility for Malta Citizenship by Investment: To qualify under the regulations, the Main Applicant for Malta Citizenship by Investment must be at least 18 years of age and must meet the due diligence and residence requirements outlined in this article. The main applicant may also add dependents to a citizenship application including his/her spouse, financially dependent and unmarried children up to the age of 28 and parents or grandparents over the age of 55, under certain conditions, to benefit under the Malta Citizenship Regulations.

Good Health

Applicants must show they do not suffer from a contagious disease and that they do not carry a disease requiring treatment that could impose a burden on the Maltese health system. In fact, one of the application forms required to apply, is a medical form which must be filled in by a medical doctor confirming that the applicant and his dependents included in the application, are in good health and not suffering from any contagious disease and are not likely to become a burden on the Maltese public health system.

'Fit and proper' Test

Applicants must show they are in good standing and repute and will undergo a 'fit and proper' test. The Government of Malta is committed to the highest standard of due diligence to ensure only deserving and reputable applicants are allowed to proceed for the grant of Maltese citizenship.

A four-tier due diligence process is carried out directly by the Government that will assess applicants and will process and approve applications at various stages.

Applicants must demonstrate a clean criminal record, with checks being conducted with the International Criminal Court, INTERPOL and various other authorities and sources.

Economic Contribution to a Maltese Government Fund

To qualify for Malta Citizenship by Investment, the main applicant is required to make an exceptional contribution to a sovereign fund Malta after the minimum residency period. This contribution and the investments below needed only to be made AFTER approval of the applicants' citizenship application.

Purchase or Rental

Applicants are required to own or rent a property prior in the period leading to the citizenship application and for a period of 5 years after naturalisation.

Philanthropic Donation

The Main Applicant is required to make a philanthropic contribution to a Maltese registered and compliant charity operating in cultural, philanthropic, sports or artistic sectors in Malta.

The basis for taxation under the Maltese tax system is based on domicile and residency - not citizenship. The grant of Maltese citizenship to a non-domiciliary of Malta does not of itself, cause the beneficiary to acquire a new domicile of choice in Malta. Malta’s connecting factors for tax residency are residence and domicile (not citizenship) and therefore the tax implications may result from the residency requirement imposed by the citizenship regulations and not citizenship itself.

Tax residents of Malta who are not domiciled in Malta are taxable on a remittance basis. Accordingly, non-doms who are not resident in Malta are not taxable on foreign source income not received in Malta, nor on any capital gains arising outside Malta whether remitted or not. Tax is due only on a source basis on income and capital gains arising in Malta. A non-resident citizen of Malta is only taxable in Malta on Malta source income.

Property Taxes

Malta does not apply any property taxes. After the lapse of the obligatory 5 year period, property in Malta can be sold completely exempt from tax if such property is held for a period of 3 years as the resident's sole and ordinary residence.

Other Tax Considerations

• No inheritance or death taxes
• No estate duty
• No net worth or wealth taxes
• No municipal taxes, rates or real estate taxes
• An extensive network of double tax agreements

Under the now defunct Citizenship by Investment rules, Agenzija Komunita Malta will regard all applications on a case by case basis and conduct a four tier due diligence process. An individual cannot apply for citizenship in Malta if:

• he or any of his dependants is or was indicted before an International Criminal Court, or is listed with Interpol or Europol,
• he or any of his dependants is an actual or potential threat to Malta's national security or public health
• he or any of his dependants has been charged or found guilty of crimes related to terrorism, money laundering, financing of terrorism, war crimes, crimes against humanity, and crimes that disturb the good order of the family.
• he or any of his dependants has been denied a visa to a country with whom Malta has visa-free travel arrangements and has not subsequently obtaine a visa from that same country
• he or any of his dependants is named or listed in international sanctions

Applicants who are nationals of or have close ties to the following listed countries shall not be eligible to apply under the citizenship regulations.  These countries are: Afghanistan, Belarus, the Democratic Republic of Congo, Iran, North Korea, Somalia, South Sudan, Sudan, Syria, Russia,Venezuela, and Yemen.

‍Under the Granting of Citizenship for Exceptional Services (Amendment) Regulations, 2025, entrepreneurs, technologists, and philanthropists may apply for Maltese citizenship by naturalisation on the basis of exceptional merit, including contributions to Malta, services of exceptional interest to the country, or to humanity.

The 2014 Malta Citizenship by Investment Programme, legally known as the Malta Individual Investor Programme (MIIP), was Malta's first debut in the world of citizenship by investment and started operating after discussions with the European Union lead to the addition of a one year residency requirement prior to naturalisation as a Maltese citizen by investment. Foreign nationals legally resident in Malta for at least 12 months and who make a significant contribution to Malta to apply for Maltese citizenship.  It offered a second citizenship option to families wishing to relocate their personal or business affairs to an EU country.  Citizenship by Investment granted Maltese citizenship valid for life and passed on to future generations by descent.

In November of 2020, the Maltese government issued legislation regulating the granting of Maltese citizenship by investment, namely the Granting of Maltese Citizenship for Exceptional Services Regulations, Legal Notice 437 of 2020.

Malta Citizenship by Investment was granted under an amendment passed  the Maltese Citizenship Act, Chapter 188 of the Laws of Malta. These amendments provided the framework for the enactment of LN 47 of 2014 and subsequently LN 437 of 2020. The Granting of Citizenship for Exceptional Services Regulations of 2020 provided for affluent persons of impeccable standing and repute to be naturalised and to receive Maltese citizenship on the basis of a exceptional services through direct investment in Malta. This was repealed in July 2025 by legislation that strengthened the Citizenship by Merit rules we have today.

Transition from Investment to Merit-Based Citizenship

Growing scrutiny from EU institutions highlighted concerns about citizenship schemes tied solely to investment. Malta responded by reshaping its policy, moving away from a transactional approach towards an emphasis on sovereign discretion and applicant merit. The July 2025 amendments to the Maltese Citizenship Act marked the formal end of the investor route.

Citizenship by Merit under the Maltese Citizenship Act

The Citizenship by Merit rules now govern discretionary naturalisation. Citizenship may be granted by the Minister where an applicant demonstrates exceptional merit or contribution. Contributions may take many forms: economic innovation, cultural or scientific achievements, philanthropic activity, or projects of national interest. Applications are subjected to enhanced due diligence and security screening, and approval remains at the Minister’s discretion.

Read: Malta Citizenship by Merit Rules Explained

A Discretionary Framework

Unlike the fixed financial thresholds of the earlier investor schemes, the current framework is entirely discretionary. No amount of investment creates an entitlement to Maltese citizenship. Instead, applications must evidence value to Malta in ways that align with national priorities and uphold the integrity of Maltese nationality.

Families still searching for “citizenship by investment in Malta” should be aware that the rules have changed. While there is no longer a transactional investment path, the Citizenship by Merit rules offer a route for those who can demonstrate reputable standing and a credible contribution. Applicants must be prepared for rigorous checks and should align their plans with Malta’s current legal framework.

Our award-winning European Residency & Global Citizenship Law team is Malta’s oldest specialised immigration law practice. We advise on and assist with:

• The appropriate global citizenship by investment options to achieve your specific objectives.
• Your eligibility for Maltese Citizenship by Merit rules.
• Pre-immigration legal and tax advice tailored to your circumstances.
• Preparation and vetting of citizenship documentation.
• ‍Concierge support for residency, relocation, property search, and property rental or purchase.
• The purchase / rental of property in Malta including applications for AIP permits (foreigners need AIP permit to purchase property in Malta), reviews of your contract, liaising with the notary.

We combine legal expertise with practical experience to deliver a seamless and compliant process for you and your family.

[question]Is Citizenship by Investment still available in Malta?[/question]

[answer]No. The Programme has been revoked. One may consider the Citizenship by Merit rules under the Maltese Citizenship Act.[/answer]

[question]What qualifies as “merit” under the new rules?[/question]

[answer]Merit may include economic, cultural, scientific, or philanthropic contributions that add real value to Malta's national interest.[/answer]

[question]Does Malta require a minimum investment under the new system?[/question]

[answer]No. The merit-based framework does not prescribe financial thresholds.[/answer]

[question]Can families apply together?[/question]

[answer]Yes. Spouses and dependants can be included, subject to the same due diligence and documentation requirements.[/answer]

[question]What is the expected timeline?[/question]

[answer]There is no fixed timeline. Each application is assessed individually and approval depends on ministerial discretion.[/answer]

[question]How is Maltese citizenship treated for tax purposes?[/question]

[answer]Malta does not impose worldwide taxation on citizenship holders by default. Individuals who are resident but not domiciled in Malta are taxed only on Malta-source income and on foreign income remitted to Malta. Foreign capital gains are not taxable, even if remitted. Our specialist tax advisors will carefully plan before and after naturalisation to align residence, domicile, and remittance strategy.[/answer]

[question]How do I become tax resident in Malta?[/question]

[answer]‍Residence for tax purposes is established by demonstrating an intention to reside in Malta or residing in Malta for 183 days annually. In fact, residence can also be established on the basis of facts and intent, even with a shorter stay, if the person has clearly set up their life in Malta. Tax residence is distinct from citizenship and must be assessed separately.[/answer]‍