Malta has published the Individual Tax Programme Rules, which will come into force on 1 January 2027. The new framework consolidates the existing Global Residence Programme, Residence Programme, Malta Retirement Programme and United Nations Pension Programme into a single regime comprising four distinct tax status categories. The rules retain the 15% tax rate applicable to qualifying foreign-source income remitted to Malta, whilst introducing revised eligibility criteria, minimum tax thresholds, property requirements and ongoing compliance obligations. The new framework will be of particular interest to individuals and retirees looking to relocate to and make Malta their home.
A transition period for applicants under the current existing TRP, GRP and MRP has been introduced.
For more information please contact tax@fenechlaw.com
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