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ARTICLE · 22 OCTOBER 2026

Malta's New Individual Tax Programme

Dixcart Group Limited
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The Maltese Government recently published the Individual Tax Programme Rules through Legal Notice 195 of 2026, introducing a new framework for individuals looking to relocate to Malta and benefit from a special tax status.

MaltaCorporate/Commercial Law
Abigail Aquilina
Abigail Aquilina

The Maltese Government recently published the Individual Tax Programme Rules through Legal Notice 195 of 2026, introducing a new framework for individuals looking to relocate to Malta and benefit from a special tax status.

Effective from 1st January 2027, the Individual Tax Programme (ITP) replaces four existing residence schemes administered by the Malta Tax and Customs Administration (MTCA):

  • Global Residence Programme
  • The Residence Programme
  • Malta Retirement Programme
  • UN Pensions Programme

While the ITP retains the attractive 15% tax rate on qualifying foreign-source income remitted to Malta, it introduces updated property thresholds, higher minimum annual tax liabilities, five-year approval periods and enhanced compliance obligations.

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