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ARTICLE · 23 JULY 2026

Malta’s New Tax Residence Rules 2026: What Changes In 2027

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Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

MaltaTax
Iuliia Zakharova
Iuliia Zakharova
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From 1 January 2027, Malta’s special tax status will be governed by a single, consolidated framework, the Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026), issued under the Income Tax Act (Cap. 123). Instead of applying under separate legacy schemes, applicants now apply for one of four categories under one set of rules: Global Resident status, EU/EEA/Swiss Resident status, Retired Pensioner status, and UN Pensioner status. All four share a common application process, a common property requirement, and a five-year validity period, renewable in further five-year blocks.

Malta’s Special Tax Status: One Application, Four Categories

Under Malta’s new special tax status framework, applicants no longer apply separately across different residence-based tax schemes. Instead, individuals apply for one of four categories under a single, unified set of rules:

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