A number of programmes apply to individuals and their family when they relocate to or retire in Malta. These programmes provide tax benefits that mainly consist of the right to pay tax at a flat rate of 15% on foreign sourced income that is remitted to Malta. Any other income (such as local sourced income) is subject to a flat rate of 35%. The tax payable is subject to a minimum annual tax liability covering the main applicant and dependents on the same application. The relevant programmes are the following: