ARTICLE · 30 SEPTEMBER 2026

Applying Under Malta’s Existing Special Tax Status Programmes Before 1 January 2027

Attard Baldacchino

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They provide a single special tax status framework covering the ground of four instruments currently in force: the Global Residence Programme, The Residence Programme, the Malta Retirement Programme and the United Nations Pensions Programme (together, the existing programmes).

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Russell Attard Baldacchino

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The Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026), made under the Income Tax Act (Chapter 123 of the Laws of Malta), come into force on 1 January 2027. They provide a single special tax status framework covering the ground of four instruments currently in force: the Global Residence Programme, The Residence Programme, the Malta Retirement Programme and the United Nations Pensions Programme (together, the existing programmes).

The distinction the rules draw is by date. Applications under the existing programmes received by 31 December 2026 are determined on those programmes' terms, and statuses granted under them continue on those terms until 31 December 2031. From 1 January 2027 the new rules are in force, and applications for special tax status are made under them. This note sets out the provision that draws the line, and what it leaves untouched.

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