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ARTICLE · 30 SEPTEMBER 2026

Malta Residency And Citizenship: Three Key Reforms For 2026–2027

GGI | Global Alliance
GGI | Global Alliance
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Malta's residence and citizenship landscape is undergoing significant transformation through 2026-2027, with three key reforms affecting tax residence programmes, citizenship pathways, and permanent residence options. Understanding these changes and their transitional provisions is crucial for individuals and families considering Malta as their EU base.

MaltaImmigration
Kevin Mifsud (KMFinco Audit & Assurance Ltd.)
Kevin Mifsud (KMFinco Audit & Assurance Ltd.)
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Malta continues to attract individuals and families seeking EU access, an established tax system, and a Mediterranean lifestyle. For those considering Malta as a base, three important reforms are reshaping the residence and citizenship landscape for 2026–2027.

Tax residence: a new consolidated programme

From 01 January 2027, Legal Notice 195 of 2026 brings Malta’s special tax residence schemes, including the Global Residence Programme (GRP) and The Residence Programme (TRP), under a new Individual Tax Programme.

Currently, TRP caters for European Union, European Economic Area (EEA), and Swiss nationals, while GRP generally applies to other nationals. Beneficiaries may enjoy a 15% tax rate on qualifying foreign income remitted to Malta, subject to a minimum annual tax of EUR 15,000.

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