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ARTICLE · 28 JULY 2026

Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference

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Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

MaltaTax
Lidia Smirnienko
Lidia Smirnienko
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Obtaining a Malta Tax Residence Certificate is often confused with becoming a beneficiary under Malta’s Global Residence Programme (GRP) or The Residence Programme (“TRP”). While both relate to Malta’s tax system, they serve different purposes and are subject to separate legal and administrative requirements. Understanding the distinction is essential for individuals relying on Malta’s residence programmes for international tax planning.

In practice, these are two distinct concepts governed by different legal and administrative considerations.

Under the Global Residence Programme (GRP), applicable to non-EU/EEA/Swiss nationals, and The Residence Programme (TRP), applicable to EU/EEA/Swiss nationals, successful applicants receive confirmation from the Office of the Commissioner for Tax and Customs that they qualify as beneficiaries under the relevant programme.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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