In July 2026, Malta has introduced the Individual Tax Programme Rules, 2026 through Legal Notice 195 of 2026, which will enter into force on 1 January 2027.

The new framework consolidates the existing Global Residence Programme, The Residence Programme, Malta Retirement Programme and United Nations Pensions Programme into four corresponding special tax status categories.

Applications must be submitted through an authorised registered mandatary, and each status will generally be granted for five years, with the possibility of renewal.

Status Categories

Key Benefits

The programme offers:

• a 15% tax rate on qualifying foreign-source income remitted to Malta;
• access to double-taxation relief, where applicable;
• five-year special tax status with the possibility of further five-year renewals;
• inclusion of eligible spouses, partners, dependants and household staff; and
• The right to reside in Malta and visa-free travel within the Schengen Area (up to 90 days within any 180-day period).

Maltese-source income and other income falling outside the preferential 15% regime are generally taxed at 35%, subject to Malta’s full-imputation system in the case of dividends from Maltese companies.

Eligibility Requirements

All applicants must:

• hold stable and regular financial resources;
• maintain comprehensive sickness insurance for themselves and their dependants;
• hold a valid travel document;
• be able to communicate in English or Maltese;
• satisfy the fit-and-proper-person assessment;
• remain represented by an authorised registered mandatary;
• not benefit from another incompatible special tax status; and
• Lease or purchase a qualifying property as their primary residence and do not sublet such a property.

A qualifying property must either be:

• purchased for at least €700,000 anywhere in Malta or Gozo; or
• rented for at least €14,000 per annum anywhere in Malta or Gozo.

Administrative Fees

Tax Rates and Minimum Annual Tax

The minimum tax is payable in full in both the year in which the status is granted and the year in which it ceases.

Transitional Provisions

Any special tax status granted under the GRP, TRP, MRP or UNPP by 31 December 2026, as well as any application submitted by that date, will continue to apply until 31 December 2031.

After that date, existing beneficiaries who wish to retain special tax status will need to transition to the new Individual Tax Programme and satisfy the applicable eligibility, property, tax and renewal requirements.

How PKF Malta Can Assist

As an authorised registered mandatary, PKF Malta can applicants with:

• eligibility assessments;
• applications and renewals;
• transition planning for existing beneficiaries;
• property compliance;
• pension and foreign-income analysis;
• dependant and household staff notifications; and
• annual tax and compliance obligations.

Plan Ahead for 2027

Prospective applicants should assess whether it is preferable to apply before 31 December 2026 under the existing framework or under the new Individual Tax Programme from 2027.

Existing beneficiaries should use the transitional period to prepare for the five-year renewal framework, revised property thresholds and new minimum tax obligations.

Contact PKF Malta at legal@pkfmalta.com for a confidential assessment of your eligibility, tax exposure and transition strategy under the Individual Tax Programme.

This article is intended for general information and marketing purposes only and does not constitute legal, tax or immigration advice.