ARTICLE · 22 JULY 2026

Malta's New Individual Tax Programme

Grant Thornton Malta

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Malta has introduced a new Individual Tax Programme consolidating its existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on foreign-source income, the programme introduces significantly higher economic thresholds and a five-year renewable status model, signaling a shift toward attracting genuine long-term residents willing to make substantial contributions to the Maltese economy.

MaltaTax

Introduction

On 14 July 2026, Malta published the Individual Tax Programme Rules, 2026 through Legal Notice 195 of 2026, introducing a new consolidated framework for individuals seeking to establish tax residence in Malta. The new rules will come into force on 1 January 2027 and replace the existing Global Residence Programme, The Residence Programme, Malta Retirement Programme and United Nations Pension Programme.

Whilst the attractive 15% tax rate remains a central feature of Malta's offering, the new regime represents significantly more than a simple update of the existing programmes. Rather, it reflects Malta's evolution towards a more modern, transparent and internationally aligned residence framework.

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