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ARTICLE · 23 JULY 2026

Malta’s Individual Tax Programme 2027: Key Changes From 1 January 2027

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Malta is consolidating its special tax programmes into a unified Individual Tax Programme effective January 2027, maintaining the attractive 15% flat tax rate on qualifying foreign-source income while substantially raising financial thresholds and property requirements.

MaltaTax
Julian Fenech Adami
Julian Fenech Adami
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Through Legal Notice 195 of 2026, Malta is introducing the Individual Tax Programme Rules, which will take effect on 1 January 2027 and reshape the landscape for internationally mobile individuals seeking Maltese tax residence. The reform preserves Malta’s 15% flat tax rate on qualifying foreign-source income remitted to Malta, but couples it with higher economic thresholds and tighter compliance to attract residents willing to make a more substantial, long‑term commitment.

Consolidation of Existing Special Tax Programmes

Currently, Malta operates several distinct programmes: The Residence Programme (TRP), the Global Residence Programme (GRP), and the Malta Retirement Programme (MRP), each with its own eligibility criteria and thresholds. As from 2027, these will be consolidated into a single, comprehensive Individual Tax Programme, within which applicants are categorised into four statuses – Global Residents, EU/EEA/Swiss Residents, Retired Pensioners and UN Pensioners – making the

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