---
title: "Long-Term Residence in Malta and the MPRP: Budget 2027"
canonical: "https://www.attardbaldacchino.com/news/eu-long-term-residence-or-mprp-malta"
dateModified: "2026-11-03T00:00:00.000Z"
---
In brief
- Malta's Budget for 2027 announced, in the speech of 26 October 2026, measures that impact non-EU residents from January 2027 ([set out below](#what-maltas-budget-2027-attaches-to-long-term-resident-status)): four grouped together in the speech, and the work permit fee announced separately:
- free public transport, limited to certain residence statuses;
- driving on a non-EU licence, limited to twelve months from entry, after which a Maltese or EU licence is needed, and a new monthly fee of €83 on the Maltese licence;
- the cheque for atypical work, limited to certain residence statuses;
- the Free Childcare Scheme, closed to new entrants outside certain residence statuses;
- the work permit fee for workers from outside the EU (the single permit issued by Identità), raised, with a new €400 annual infrastructure contribution on new applications and renewals, minors under 18 exempt.
- Four of the five depend, in whole or in part, on long-term resident status, as announced: long-term residents keep free public transport and the cheque for atypical work, remain eligible as new entrants to the Free Childcare Scheme, and are exempt, with their spouses, from the monthly fee on the Maltese licence. The twelve-month rule on a non-EU licence applies to every non-EU licence holder regardless of status. Long-term residents take up employment without an employment licence (regulation 11(1)(a) of S.L. 217.05); a beneficiary of the Malta Permanent Residence Programme (MPRP) who wishes to work applies for a work permit.
- Families with Malta permanent residence under the MPRP or Malta Residence and Visa Programme (MRVP) Regulations receive the status-linked benefits only where long-term resident status is also held, subject to the exemptions set out in the table below.
- Long-term residence in Malta, formally long-term resident status, is a separate status under S.L. 217.05: available after five years of legal and continuous residence (regulation 4), applied for and assessed (regulations 5 to 7), personal to each family member, and it changes the holder's tax position to the worldwide basis.
- MPRP permanent residence is granted on approval under S.L. 217.26, covers the family on one certificate, sets no minimum stay, and carries no tax treatment of its own. MRVP permanent residence, granted under S.L. 217.18 to families who applied before the programme closed, is in the same position for the Budget measures and for long-term residence.
- Holders of a special tax status should take advice before applying for long-term residence, because each programme's rules apply from the application itself.
- Whether to apply for long-term residence is a decision for each family, on the factors set out below.
On this page
What changed
- [Budget 2027: what it attaches to long-term resident status](#what-maltas-budget-2027-attaches-to-long-term-resident-status)
Compare and decide
- [Comparison table: long-term resident status against MPRP / MRVP permanent residence](#comparison-table-long-term-resident-status-and-mprp--mrvp-permanent-residence-in-malta-after-budget-2027)
- [The basis of taxation in Malta under each status](#the-basis-of-taxation-in-malta-long-term-resident-status-and-mprp-permanent-residence)
- [Special tax status holders: the application rule](#special-tax-status-holders-grp-trp-mrp-unpp-itp-and-the-application-for-long-term-residence)
- [Already living in Malta under the MPRP or MRVP: the decision](#mprp-and-mrvp-families-already-living-in-malta-deciding-on-long-term-residence)
- [Considering the MPRP now: where long-term residence fits](#considering-the-mprp-now-where-long-term-residence-fits)
- [Which status fits your family: a summary by situation](#which-status-fits-your-family-a-summary-by-situation)
The rules in detail
- [What long-term resident status requires (S.L. 217.05)](#what-long-term-resident-status-in-malta-requires-sl-21705)
- [What MPRP permanent residence requires and gives (S.L. 217.26)](#what-mprp-permanent-residence-requires-and-gives-sl-21726)
- [Moving to another EU country under each status](#moving-to-another-eu-country-long-term-resident-status-against-mprp-permanent-residence)
Questions and next step
- [Frequently asked questions](#frequently-asked-questions)
- [Assess your position: book a time with me](/book?from=eu-long-term-residence-or-mprp-malta)
**Has Malta's Budget for 2027 changed anything for families with Malta permanent residence under the MPRP or MRVP Regulations?**
**If you already hold Malta permanent residence** granted under the Malta Permanent Residence Programme (MPRP) Regulations or the Malta Residence and Visa Programme (MRVP) Regulations, the answer is that four of the measures summarised above apply according to whether long-term resident status is also held: free public transport, the cheque for atypical work, eligibility as a new entrant to the Free Childcare Scheme, and exemption from the monthly fee on the Maltese driving licence.
**If you are [considering the Malta Permanent Residence Programme](/news/moving-to-malta-in-2027-mprp-preparation) or a move to Malta**, the same point is worth understanding from the outset: those status-linked benefits attach to long-term resident status, which is a separate status with its own requirements.
Beyond the benefits themselves, several other factors come into deciding whether applying for long-term resident status is the right choice for you and your family. They include:
- the residence requirement: five years of legal and continuous residence in Malta, with limited absences (regulation 4);
- the integration conditions: a course of at least 100 hours on Malta's history and society, with an examination, and Maltese at Malta Qualifications Framework Level 2 (regulation 5(3));
- the application, made by each family member in their own right and assessed on resources, accommodation and sickness insurance (regulations 5 and 7), where an MPRP certificate covers the family together;
- the conditions for keeping the status, which is lost after long absence from the EU or from Malta, or on acquiring it in another Member State (regulation 9);
- the tax implications of the status.
Each is set out in full [further below](#what-long-term-resident-status-in-malta-requires-sl-21705).
The two statuses are distinct, and each carries its own requirements and implications; this page sets them side by side in the comparison table below. It concerns third-country nationals, which the Regulations define as persons who are not citizens of an EU Member State, whatever their country.
## What Malta's Budget 2027 attaches to long-term resident status
Long-term residence in Malta, formally long-term resident status, is granted under the Status of Long-Term Residents (Third Country Nationals) Regulations (S.L. 217.05), which implement Council Directive 2003/109/EC; its holder receives a long-term resident's EU residence permit, marked "long-term resident - EU" (regulation 8), which is why the status is commonly called EU long-term residence. Families with MPRP / MRVP permanent residence receive the status-linked benefits below only where they also hold long-term resident status. Both programmes grant permanent residence; the Malta Residence and Visa Programme (MRVP) is closed to new applications, and its beneficiaries keep their status, so references to MPRP / MRVP permanent residence on this page cover both.
The measures, as announced in the speech (four grouped together, and the work permit fee separately):
- **Public transport.** Free public transport continues for the residence statuses named in the speech, including long-term residents. Others pay the standard fares.
- **Driving licences.** Two parts, as announced. A licence issued outside the EU may be used for twelve months from entry; leaving and re-entering does not restart that period; for those who already hold a residence permit, the twelve months run from their last entry before 1 January 2027; a Maltese or EU licence is needed after that. A new monthly administrative fee of €83 then applies to category B and B1 licences issued or renewed from that date, from which EU and EEA citizens, long-term residents and their spouses, and certain other nationalities are exempt.
- **The cheque for atypical work.** From 1 January 2027 this payment to employees in listed sectors continues only for the residence statuses named in the speech, including long-term residents.
- **Free Childcare Scheme.** New entrants must hold one of the residence statuses named in the speech, including long-term residents. Families already in the scheme keep it until their children age out.
- **Work permits.** The fee for a new single permit for workers from outside the EU, issued by Identità, rises from €600 to €800, with a new €400 annual infrastructure contribution on new applications and renewals, minors under 18 exempt, as announced; the speech adds that the fees for many other permits issued by Identità will be revised upwards. A long-term resident does not need a work permit (see the requirements section). An MPRP beneficiary who wishes to work applies for a work permit through the normal procedures; which permit and which fee apply in that case is a matter for advice.
The measures are set out in full in our [Budget 2027 note](/news/budget-2027-malta-non-eu-residents).
Long-term resident status also changes a person's tax position in Malta. That difference is set out after the comparison table.
## Comparison table: long-term resident status and MPRP / MRVP permanent residence in Malta after Budget 2027
| Comparison | Long-term resident status (Malta) | MPRP / MRVP permanent residence (Malta) |
|---|---|---|
| Legal basis | [S.L. 217.05](https://legislation.mt/eli/sl/217.5/eng), implementing [Directive 2003/109/EC](https://eur-lex.europa.eu/eli/dir/2003/109/oj) | [S.L. 217.26](https://legislation.mt/eli/sl/217.26/eng) (MPRP) / [S.L. 217.18](https://legislation.mt/eli/sl/217.18/eng) (MRVP) |
| When it is available | After five years of legal and continuous residence, on application to Identità (regulations 4 and 5 of S.L. 217.05) | MPRP: on final approval, through a licensed agent. MRVP: closed to new applications since March 2021; beneficiaries keep their status |
| Tax basis in Malta | Worldwide income, at the ordinary rates | Unchanged by the status itself: residence and domicile decide it |
| Living in another EU country | A conditional right to move to most other member states for longer stays | Short stays in the Schengen area only, up to 90 days in any 180 |
| Family | Personal to each holder | Up to four generations on one certificate |
| Government fees | Application fee per applicant, as published by Identità; course, examination and certificate fees (regulation 5(3)(c) of S.L. 217.05) | Administration fee €60,000; €7,500 per dependant, with exemptions; contribution €37,000; donation €2,000 (First Schedule to S.L. 217.26; [full table](/mprp-malta-permanent-residence-programme)) |
| Resources and capital | Stable, declared resources for two years, at least the national minimum wage plus a further 20 per cent of it per family member (regulation 5(2)(a) of S.L. 217.05); no capital requirement | Capital of €500,000 (€150,000 in financial assets) or €650,000 (€75,000), held for five years (regulations 9(2) and 15(1)(g) of S.L. 217.26); none thereafter |
| Accommodation and property | Appropriate accommodation of the published standard (regulation 5(2)(b) of S.L. 217.05); no minimum price or rent | A qualifying property bought for €375,000 or rented for €14,000 a year, held for five years; thereafter any residential property owned or leased (regulations 3 and 15(1)(c) of S.L. 217.26) |
| Health insurance | Sickness insurance covering all risks normally covered for Maltese nationals, for the applicant and family (regulation 5(2)(d) of S.L. 217.05) | The same cover for the beneficiary and dependants, maintained throughout the certificate (regulation 15(1)(f) of S.L. 217.26); the Agency specifies the minimum cover ([see the guide](/mprp-malta-permanent-residence-programme)) |
| Budget 2027, as announced | Free public transport; the cheque for atypical work; Free Childcare Scheme open to new entrants; exempt from the monthly licence fee, with a spouse | Standard fares; no cheque for atypical work; Free Childcare Scheme closed to new entrants; the monthly licence fee unless exempt by nationality |
| Employment | Without an employment licence (regulation 11(1)(a) of S.L. 217.05) | A work permit through the normal procedures (Residency Malta Agency FAQ, Version 5) |
| Driving on a non-EU licence | Twelve months from entry, then a Maltese or EU licence | Twelve months from entry, then a Maltese or EU licence |
*Comparison of long-term resident status (S.L. 217.05) and MPRP / MRVP permanent residence (S.L. 217.26 and S.L. 217.18) in Malta, with the Budget 2027 measures as announced on 26 October 2026. Regulation numbers are to the instrument named beside them. MPRP figures from S.L. 217.26 as amended by Legal Notice 146 of 2025; the MRVP's own figures, which differ, applied to families who applied before it closed and are not shown. Updated 3 November 2026.*
## The basis of taxation in Malta: long-term resident status and MPRP permanent residence
Long-term resident status, once granted, changes the holder's basis of taxation in Malta. The Malta Tax and Customs Administration's [guidance on the remittance basis](https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1) states that the worldwide basis of taxation applies to persons who hold the status of long-term resident, and to holders of a permanent residence certificate or card under the [Free Movement of European Union Nationals and their Family Members Order](https://legislation.mt/eli/sl/460.17/eng). A long-term resident is therefore taxed in Malta on income and capital gains wherever they arise and wherever they are received, at the ordinary rates, with relief for foreign tax under Malta's double taxation treaties.
MPRP permanent residence does not, of itself, carry any tax implications. Neither the MPRP Regulations nor the Income Tax Act (Cap. 123) attaches a basis of taxation to the certificate, and the Malta Tax and Customs Administration's guidance does not list it among the statuses to which the worldwide basis applies. The holder's basis of taxation in Malta follows the ordinary rules of the Income Tax Act on residence and domicile. Under those rules, an individual who is ordinarily resident in Malta but not domiciled in Malta is chargeable to tax on income arising in Malta and on income arising outside Malta that is received in Malta; capital gains arising outside Malta are not chargeable, whether or not they are received in Malta. A minimum tax of €5,000 a year applies where income arising outside Malta is €35,000 or more, whether or not it is received in Malta. The Malta Tax and Customs Administration's guidance explains the remittance basis. Whether an individual is resident, ordinarily resident or domiciled in Malta is determined on that individual's own facts, and is a matter for professional tax advice.
The tax position therefore differs materially between the two statuses, and it forms part of the decision for any family with income or assets outside Malta. The remittance basis is unchanged by the Budget. The existing special tax status programmes close to new applications after 31 December 2026, and the [Individual Tax Programme](/itp-malta-individual-tax-programme) applies from 1 January 2027, as set out in our [comparison of Malta's special tax status programmes](/malta-special-tax-status-programmes-compared).
Most jurisdictions tax individuals on the basis of residence. A small number tax their citizens on worldwide income by reason of citizenship, wherever they reside; the United States is the principal example, and its double taxation treaties, including the treaty with Malta, preserve that right through a saving clause. A citizen of such a jurisdiction therefore remains taxable there under either Maltese status, with relief against double taxation under the treaty; how the two systems interact is a matter for advice.
## Special tax status holders (GRP, TRP, MRP, UNPP, ITP) and the application for long-term residence
The rules of the Global Residence Programme (GRP), The Residence Programme (TRP), the Malta Retirement Programme (MRP), the United Nations Pensions Programme (UNPP), and, from 1 January 2027, the [Individual Tax Programme (ITP)](/itp-malta-individual-tax-programme) each define long-term residence, permanent residence under the Free Movement Order, or both, to include a person who has **applied** for that status. A beneficiary who applies for long-term resident status, for whatever reason, comes within that definition once the application is made; under each set of rules the person is then taxed on worldwide income at the ordinary rates, and the special tax status ends. MPRP permanent residence is a separate status and is not covered by these definitions.
Whether a special tax status may be held together with MPRP permanent residence, and in what order the two may be sought, depends on each programme's own eligibility rules, which we will set out separately. If you hold a special tax status, take advice before applying for anything.
## MPRP and MRVP families already living in Malta: deciding on long-term residence
The MPRP sets no minimum period of stay, but long-term resident status depends on actual residence counted under the Regulations. A family whose residence in Malta is approaching five years, where that residence counts, has a decision to make, and it is not only about the Budget.
The decision brings together the Budget measures, the right to move elsewhere in the EU, the residence and integration requirements, and the change in tax position. A family whose income and assets are largely in Malta may find long-term residence the natural next step; a family whose income and assets are largely outside Malta will want to understand the worldwide basis before applying. Take advice before the five-year mark rather than after it.
## Considering the MPRP now: where long-term residence fits
Long-term residence is not part of an MPRP application, and for most prospective applicants it is a question for later planning rather than for the application itself. The MPRP certificate does not expire and does not require a minimum stay, so a family can hold MPRP permanent residence indefinitely without ever applying for long-term residence. Whether, and when, long-term residence becomes available later depends on how much time the family actually spends in Malta, on how the Regulations treat that residence, and on the family's tax position at that time.
## What long-term resident status in Malta requires (S.L. 217.05)
Long-term residence in Malta is applied for in writing to the Director for Citizenship and Expatriate Affairs, now within Identità's Expatriates Unit, and assessed; it is not automatic after five years. The [Regulations](https://legislation.mt/eli/sl/217.5/eng) require:
- five years of legal and continuous residence in Malta immediately before the application (regulation 4(1)); temporary absences do not interrupt the period if each is shorter than six consecutive months and they do not exceed ten months in all, and the Director may allow a further twelve months of absence for health, secondment, business travel or education (regulation 4(3));
- stable and regular resources for the two years before the application, declared to the Maltese tax authorities, sufficient to maintain the applicant and family without social assistance, and equivalent to at least the national minimum wage, with a further 20 per cent of the national minimum wage for each family member (regulation 5(2)(a));
- appropriate accommodation of the standard published for a comparable family in Malta (regulation 5(2)(b));
- a valid travel document, and sickness insurance covering all risks normally covered for Maltese nationals, for the applicant and family (regulation 5(2)(c) and (d));
- the integration conditions (regulation 5(3)): in the twelve months before the application, attendance at a course of at least 100 hours on the social, economic, cultural and democratic history and environment of Malta, organised by the public employment service or another competent authority, with a pass mark of at least 75 per cent in its examination; an assessed equivalent of Malta Qualifications Framework Level 2 in Maltese, with a pass mark of at least 65 per cent; and payment of the fees for the courses, examinations and certificates. [Identità](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) publishes the practical arrangements.
Not every period of residence counts. Periods of residence as a student or trainee, on temporary grounds such as au pair or seasonal work, as a posted worker, on a residence permit that has been formally limited, or under diplomatic or consular status are not taken into account (regulation 4(2), with regulation 3(2)). Where the conditions of regulations 4 and 5 are met, the Director grants the status unless the applicant represents a threat to public policy or public security; a refusal on those grounds may not be founded on economic considerations (regulations 6 and 7(5)).
The Director must decide within six months of the application, extendable by a further six months in exceptional cases linked to the complexity of the case; if no decision is given in time, the application passes automatically to the Immigration Appeals Board (regulation 7).
Once granted, the status is permanent, and the long-term resident's EU residence permit is issued for five years at a time and renewed on application (regulation 8). The status is lost in the cases set out in regulation 9, among them twelve consecutive months outside the EU, acquiring long-term resident status in another Member State, or six years' absence from Malta while residing in another Member State, subject to the Director's discretion in exceptional cases; the Regulations also provide for its re-acquisition after two and a half years' renewed residence. A person holds the status in one Member State at a time.
A long-term resident enjoys equal treatment with Maltese nationals in access to employment and self-employment, and that access is not subject to the requirement of an employment licence, save for activities involving the exercise of public authority or reserved by law to Maltese nationals, and subject to any restriction ordered by the Minister responsible for employment (regulation 11(1)(a) and (2)). The same regulation provides equal treatment in conditions of employment, education and vocational training, recognition of qualifications, social security, tax benefits, access to goods and services and housing, freedom of association, and free access to the territory of Malta (regulation 11(1)(b) to (i)).
## What MPRP permanent residence requires and gives (S.L. 217.26)
MPRP permanent residence is granted from final approval, without a qualifying period of residence first. The Certificate of Maltese Residence does not expire, and the Regulations set no minimum period of stay in Malta. It requires capital of at least €500,000, of which at least €150,000 in financial assets, or at least €650,000, of which at least €75,000 in financial assets; [a qualifying residential property in Malta or Gozo, bought or rented](/news/can-you-rent-or-buy-property-for-malta-mprp); health insurance for the beneficiary and dependants; and the programme's administrative fee and government contribution, with a further fee for certain dependants. The capital and the qualifying property must be held for five years from the appointed day, during which the Agency monitors compliance annually; after five years a residential property in Malta or Gozo, owned or leased, must still be held, but no minimum price, rent or capital applies, while the health insurance and the other conditions continue for as long as the certificate lasts (regulations 15 and 17 of [S.L. 217.26](https://legislation.mt/eli/sl/217.26/eng)). Our [MPRP guide](/mprp-malta-permanent-residence-programme) sets out the figures and the steps.
One certificate can cover a spouse, children under 18, unmarried children aged 18 to 28 who are principally dependent, dependent parents and grandparents, and adult children with a disability. Long-term resident status, by contrast, is personal: each family member qualifies in their own right, and family members can otherwise join under the family reunification rules.
An MPRP certificate does not itself entitle the beneficiary to work in Malta: the Residency Malta Agency's guidance states that a beneficiary who wishes to take up employment must apply for a work permit through the normal procedures. Our [MPRP guide](/mprp-malta-permanent-residence-programme#can-mprp-beneficiaries-work-in-malta) answers this question in its own section. How MPRP permanent residence sits alongside long-term resident status, the special tax statuses and the rules for highly qualified employment is a question in its own right, which we will set out separately.
## Moving to another EU country: long-term resident status against MPRP permanent residence
Long-term resident status carries something the MPRP does not: a conditional right, under Directive 2003/109/EC as implemented in each Member State, to move to most other EU member states for longer stays, to work, study or for other purposes, subject to that state's own conditions; Malta's own conditions for long-term residents arriving from other Member States are in Part III of the Regulations, and include an employment licence for those coming to work. Denmark and Ireland do not apply the directive. MPRP permanent residence gives visa-free short stays across the Schengen area, up to 90 days in any 180, but no right to settle in another member state.
For a family that sees Malta as a base for life in Europe more broadly, that difference matters. For a family that wants Malta itself, it usually does not.
## Which status fits your family: a summary by situation
- **You hold MPRP / MRVP permanent residence and have lived in Malta for close to five years.** Weigh the Budget measures, the right to move within the EU, the integration requirements and the change in tax position, and take advice before you apply.
- **You hold a special tax status.** Talk to us before applying for long-term resident status, or for permanent residence under the Free Movement Order; under each programme's rules the application itself has tax implications.
- **Your income and assets are largely outside Malta.** Long-term residence brings the worldwide basis of taxation; MPRP permanent residence does not. Understand that change before applying.
- **You are considering the MPRP now.** Long-term residence is a later possibility to plan for, not a reason to choose or to avoid the MPRP.
- **You may want to live in another EU country later.** Long-term resident status is the route that carries that right.
If you are unsure where your family falls, [book a time with me](/book?from=eu-long-term-residence-or-mprp-malta) and we will assess your position together.
Some families will consider both over time. Whether years spent under the MPRP count towards the five years for long-term resident status depends on how the Regulations treat that residence, and it is answered on a family's own facts.
## Talk it through with a licensed agent
Families weighing long-term residence against their current position, or planning an application under the Malta Permanent Residence Programme with the longer term in view, are welcome to discuss their position. Dr Russell Attard Baldacchino is a Maltese Advocate (warrant 2176), a member of the Malta Institute of Taxation (AMIT0714) and an Authorised Registered Mandatory with the Malta Tax and Customs Administration (ARM04271), a Licensed Agent of the Residency Malta Agency (RES-BALD) and the holder of Malta Real Estate Agency Licence EA-00174-24; each is linked to its register or directory in the author note below. A first consultation is free; you can [book a time with me](/book?from=eu-long-term-residence-or-mprp-malta) directly.
## Frequently asked questions
### Do the Budget 2027 measures mean every non-EU resident should apply for long-term residence?
No. The measures attach certain benefits to long-term resident status, and that status also changes the holder's tax position to the worldwide basis. Each family weighs that alongside the residence and integration requirements. Malta Permanent Residence Programme (MPRP) permanent residence and the remittance basis are unchanged by the Budget, and the Individual Tax Programme applies from 1 January 2027.
### Is MPRP permanent residence the same as EU long-term residence?
No. They are different statuses under different regulations. The status commonly called EU long-term residence is long-term resident status, granted by Malta under the Status of Long-Term Residents (Third Country Nationals) Regulations (S.L. 217.05); its holder receives a long-term resident's EU residence permit, which is where the "EU" comes from. The Certificate of Maltese Residence is granted under the Malta Permanent Residence Programme (MPRP) Regulations (S.L. 217.26) and does not make its holder a long-term resident.
### Will I be taxed on my worldwide income if I become a long-term resident?
Yes. Under the Income Tax Act (Cap. 123), as the Malta Tax and Customs Administration's guidance explains, holders of long-term resident status are taxed on a worldwide basis at the ordinary rates, with relief for foreign tax under double taxation treaties. For beneficiaries of a special tax status, the programme rules apply from the application itself.
### I hold a GRP or ITP special tax status. Can I apply for long-term residence to keep free public transport?
The application itself brings you within the definition of a long-term resident under each programme's rules, which then tax worldwide income at the ordinary rates and end the status. Take advice before applying.
### Do MPRP families keep free public transport from 2027?
As announced, no. From January 2027 free public transport is limited to the residence statuses named in the Budget speech, including Maltese citizens, EU citizens resident in Malta and long-term residents, as our [Budget 2027 note](/news/budget-2027-malta-non-eu-residents) explains. Malta Permanent Residence Programme (MPRP) families pay the standard fares unless they also hold long-term resident status.
### Can an MPRP beneficiary work in Malta?
Not on the certificate alone. The Residency Malta Agency's guidance states that a Malta Permanent Residence Programme (MPRP) certificate does not entitle the beneficiary to any employment licence, and that a beneficiary who wishes to work must apply for a work permit through the normal procedures.
### Do these changes affect EU citizens living in Malta, or EU citizens with permanent residence in Malta?
No. As announced, EU citizens resident in Malta keep free public transport, remain eligible as new entrants to the Free Childcare Scheme and are exempt from the monthly fee on the Maltese licence; our [Budget 2027 note](/news/budget-2027-malta-non-eu-residents) sets out the exact categories, including EEA and Swiss citizens. Permanent residence for EU citizens under the Free Movement of European Union Nationals and their Family Members Order is a separate status from long-term resident status; it appears on this page only because the special tax status rules treat the two alike.
### Can an MPRP family live in another EU country?
They can travel visa-free in the Schengen area for up to 90 days in any 180, but Malta Permanent Residence Programme (MPRP) permanent residence gives no right to settle in another member state. Long-term resident status gives a conditional right to do so in most member states.
## Sources
- [Council Directive 2003/109/EC](https://eur-lex.europa.eu/eli/dir/2003/109/oj) concerning the status of third-country nationals who are long-term residents, as amended.
- Status of Long-Term Residents (Third Country Nationals) Regulations (S.L. 217.05): the [text in force](https://legislation.mt/eli/sl/217.5/eng), and the [consolidated version as at 11 March 2021](https://legislation.mt/eli/sl/217.5/20210311/eng/portalpdf) read at legislation.mt on 3 November 2026; and Identità's long-term residence page.
- Malta Permanent Residence Programme Regulations ([S.L. 217.26](https://legislation.mt/eli/sl/217.26/eng), in force from 29 March 2021 by Legal Notice 121 of 2021); Malta Residence and Visa Programme Regulations ([S.L. 217.18](https://legislation.mt/eli/sl/217.18/eng)); the Residency Malta Agency's notice that MRVP applications submitted up to 26 March 2021 would be processed and no new applications received; and the Agency's MPRP FAQ (Version 5, 25 May 2026).
- Income Tax Act (Cap. 123); Malta Tax and Customs Administration, [guidance note on the remittance basis of taxation for individuals under the Income Tax Act](https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1).
- Global Residence Programme Rules (S.L. 123.148); Residence Programme Rules (S.L. 123.160); Malta Retirement Programme Rules (S.L. 123.134, as amended by Legal Notice 69 of 2020); United Nations Pensions Programme Rules (S.L. 123.165); Individual Tax Programme Rules (Legal Notice 195 of 2026).
- [Budget 2027 speech (Diskors tal-Budget 2027, Ministry for Finance, 26 October 2026)](https://finance.gov.mt/wp-content/uploads/2026/10/Diskors-tal-Budget-2027.pdf), read at source on 3 November 2026, and as summarised in our Budget 2027 note.
- Convention between Malta and the United States of America for the avoidance of double taxation (2008), Article 1 (the saving clause), as given effect in Malta by the Double Taxation Relief order for the United States.
**About the author.** Dr Russell Attard Baldacchino LL.B., M.Adv. (Melit.) is an Advocate registered on the [Malta Register of Legal Professionals](https://lawyersregister.gov.mt/warrants/Details/2176); a Residency Malta Agency Licensed Agent, licence RES-BALD, on the [Residency Malta Agency list of Licensed Agents](https://residencymalta.gov.mt/list-of-agents-residencymalta/); a member of the Malta Institute of Taxation, membership AMIT0714, on the [Institute's membership directory](https://maintax.org/mit-membership-directory/); an Authorised Registered Mandatory with the Malta Tax and Customs Administration, ARM04271, on the [MTCA register](https://mtca.gov.mt/personal-tax/individual/list-of-authorised-registered-mandatories); and holder of Malta Real Estate Agency Licence EA-00174-24, verifiable on the [Real Estate Licensing Register](https://realestateregister.gov.mt/). Attard Baldacchino, 6 Susan Court, Triq il-Prinjolata, Ta' Xbiex XBX 1130, Malta.
*This article is provided for general information only. It does not constitute legal or tax advice, nor does it create a lawyer-client relationship. It states the law as at the date shown at the top of the page; legislation, guidelines and official practice may change. Where anything in this article and the Status of Long-Term Residents (Third Country Nationals) Regulations (S.L. 217.05) and the Malta Permanent Residence Programme Regulations (S.L. 217.26) differ, the legislation prevails.*