As a safe, politically stable, and independent Mediterranean state, Malta has long offered international individuals and families an attractive combination of European Union residence, an English-speaking environment, Mediterranean lifestyle, and tax certainty.
Resident non-domiciled individuals benefit from Malta’s source-and-remittance basis of taxation. English and Maltese are official languages, with legislation available in both; and Malta has an established infrastructure of lawyers, accountants, and other advisers accustomed to assisting international residents.
Legal Notice 195 of 2026 introduces the Individual Tax Programme Rules, 2026 (ITP), which come into force on 01 January 2027. Rather than continuing four separate sets of special tax rules, Malta is bringing existing programmes within one harmonised legislative framework.
The core preferential tax treatment remains, but the new programme introduces higher financial thresholds, one national qualifying-property standard, a defined 5-year term, and revised administrative fees.
- Same flat tax rate of 15%
Under the new ITP, qualifying foreign-source income received in Malta continues to benefit from a 15% rate, subject to the relevant minimum annual tax. Maltese-source income is generally taxable at 35% under the programme rules. Foreign-source income not received in Malta is outside the Malta tax charge under the remittance basis, while foreign-source capital gains generally remain outside Malta tax even if the proceeds are remitted to Malta.
- Increase in minimum Malta taxThe minimum Malta tax payable under several categories is:
| Global resident status | EUR 35,000 |
| EU/EEA/Swiss resident status | EUR 35,000 |
| Retired pensioner status | EUR 15,000 |
| UN pensioner status | EUR 20,000* |
*Separate rules apply to qualifying UN pensions.
- New national qualifying-property requirementNew applicants will generally need to maintain a qualifying residence in Malta by either purchasing residential property with a value of at least EUR 700,000, or renting a qualifying residential property for at least EUR 14,000 per year.
- Introduction of a defined durationSpecial tax status under the ITP is generally granted for an initial 5-year period, and may be renewed for further 5-year periods provided the applicable conditions continue to be satisfied.
- Application feeThe new application fee is EUR 8,500 and the renewal fee is EUR 2,500. This moves the programme towards a clearer cycle of application, continuing compliance, and renewal.
Any special tax status granted on or before 31 December 2026 continues under the current GRP, TRP, MRP or UN Pensioners Programme terms until 31 December 2031. From 01 January 2027, all new applications proceed under the Individual Tax Programme Rules, 2026.
As a multi-disciplinary team active in this field for more than twenty years, we can assist in coordinating the corporate and practical aspects of establishing a Malta base, working alongside appropriately authorised Malta tax, legal, immigration, and other professional advisers where required.
