Economic Self Sufficient scheme (ESS)
According to the Schengen agreement through the EU, any citizen of any member state can reside for a period of
90 days in any other EU country. After the 90 days have elapsed, the individual will need to regularize his position
by obtaining a residence permit.
An individual granted residency in accordance with the Economic Self Sufficient scheme (ESS) will be able to apply
for a tax number in Malta. In that case the individual will then be subject to a progressive tax rate of 0% to 35%
on income generated in Malta. The individual will also able to buy or rent property in Malta and Gozo, and may be
entitled to work by applying for a work permit.
With effect from the year of assessment 2019 (basis year 2018), non-domiciled persons will be subject to a minimum tax of €5,000 annually on funds remitted into Malta. This minimum tax is payable if the income arising outside Malta amounts to not less than €35,000.
The residence card issued through the ESS scheme is valid for 5 years.
Salient Features:
- Purchase or lease property anywhere in Malta or Gozo, without any minimum amount requirements, during
the validity of the residence card. - In possession of a health insurance which covers the applicant and the dependants for hospital stay in Malta.
- In receipt of stable and regular resources sufficient to maintain himself and dependants, without recourse to
social assistance. - Applicant must be in possession of a valid travel document.
- ESS holders will be entitled to work upon application of a permit or to set-up business in Malta and will be
taxed at a flat rate of 35% on income arising in Malta
