ARTICLE · 17 AUGUST 2026

Malta’s New Individual Tax Programme Rules: Key Changes Ahead Of 2027 Launch

Finance Malta

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Malta is consolidating its four existing tax programmes into a unified Individual Tax Programme framework, effective January 2027. The new rules introduce significantly higher annual tax thresholds, increased property requirements, and stricter application fees while maintaining the attractive 15% flat tax rate on foreign-sourced income remitted to Malta.

MaltaTax

Charlotte Attard (WH Partners)

Emma Spiteri (WH Partners)

Alessia Bonanno (WH Partners)

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Malta currently offers several tax programmes to attract foreign individuals to relocate or retire in Malta, including the Global Residence Programme (“GRP”), The Residence Programme (“TRP”), the Malta Retirement Programme (“MRP”) and the United Nations Pensions Programme (“UNPP”) (collectively “Tax Programmes”). These Tax Programmes not only grant beneficiaries with an immigration status allowing them to reside in Malta, but also offer tax benefits, most prominently the right to pay a flat tax rate of 15% on foreign-sourced income which is remitted to Malta.

The Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (the "Rules") consolidate these 4 Tax Programmes into a single framework, taking effect on 1 January 2027. The Rules introduce increased annual tax thresholds and application fees, together with a stricter property threshold.

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