ARTICLE · 04 AUGUST 2026

Malta's New Individual Tax Residence Framework

Grant Thornton Malta

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Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.

MaltaTax

Introduction

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

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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