The Non-Habitual Resident (NHR) regime — now replaced by IFICI for new applicants from 2024 — provided 10 years of 20% flat tax on Portuguese-sourced income and 0% on qualifying foreign income. The new IFICI regime (for tech workers, researchers, and certain HNW) maintains similar benefits but has narrower eligibility. Standard income tax is 14.5–48%.
Malta's individual investor tax regime allows non-domiciled residents to pay 15% flat tax on foreign-sourced income remitted to Malta (minimum annual tax of EUR 15,000). Non-remitted foreign income is untaxed. Capital gains on overseas assets are tax-free. The Global Residence Programme (GRP) offers 15% flat tax with EUR 15,000 minimum.
Min. investment
No investment — proof of EUR 820/month passive income (pension, rental, dividends, or remote income) (≈ USD 900/mo income (EUR 820/mo))
EUR 150,000 government contribution (South Malta property) + EUR 300,000 property purchase or EUR 10,000/year rental; or EUR 98,000 government contribution (Gozo) + similar property thresholds (≈ USD 440k+ (Gozo: EUR 98k contrib + EUR 300k property))
Citizenship timeline
Citizenship after 5 years with basic Portuguese language test (A2)
Citizenship via MEIN route (separate program)
Skills migration
Profession-based
Profession-based
Work permits
Work Visa (D1), Highly Qualified Activity Visa (D3), Digital Nomad Visa (D8)
Single Permit (Non-EU Employment), Key Employee Initiative, Nomad Residence Permit