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ARTICLE · 11 AUGUST 2026

Malta Global Residence Programme (GRP) Vs Global Resident Status:  2027 Tax Rules Changes

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Malta's Global Residence Programme (GRP) will be replaced by a new Individual Tax Programme from January 2027, introducing substantially higher entry requirements including increased minimum tax obligations and stricter property thresholds. Eligible applicants who submit applications before December 31, 2026 can secure grandfathered status under the current, more favorable GRP terms until 2031, potentially saving significant costs on application fees, property requirements, and annual tax minimums.

MaltaImmigration
Iuliia Zakharova
Iuliia Zakharova
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From 1 January 2027, Malta’s Global Residence Programme (GRP) will be replaced by the new Global Resident Status under – The Inpidual Tax Programme Rules, 2026 (Legal Notice 195 of 2026). While both programmes offer a 15% tax rate on foreign income remitted to Malta, the new rules introduce significantly higher entry requirements, increase minimum tax, stricter property thresholds and a five-year renewal cycle.

Applicants who are granted status, or who have submit an application by 31 December 2026 remain grandfathered under the existing GRP terms until 31 December 2031.

The table below shows how much more advantageous the current GRP terms are for eligible clients, while it remains available.

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