The Maltese government published Legal Notice 195 of 2026 on 14 July to introduce the Individual Tax Programme Rules 2026, which unify the requirements, benefits and administrative processes for Malta’s individual tax residency programmes.
The new rules, which will come into force on 1 January 2027, consolidate Malta’s existing programmes – Global Residence Programme (GRP), The Residence Programme (TRP), Malta Retirement Programme (MRP) and United Nations Pension Programme (UNPP) – into a single administrative framework comprising four distinct tax status categories:
- Global Resident Status, principally for qualifying third-country nationals.
- EU, EEA or Swiss Resident Status.
- Retired Pensioner Status.
- UN Pensioner Status.
The new rules retain the 15% tax rate applicable to qualifying foreign-source income remitted to Malta and the immigration residence rights allowing for an unrestricted period of residence in Malta and visa-free travel within the Schengen Area, while introducing revised eligibility criteria, minimum tax thresholds, property requirements and ongoing compliance obligations.
The new legislation provides for the following key changes:
- Increase in the minimum annual minimum tax to €35,000 for persons holding either Global Resident Status or EU, EEA or Swiss Resident Status; €20,000 for persons holding UN Pensioner Status, applicable in respect of relevant income other than the qualifying UN pension or survivor’s benefit; and €15,000 for persons holding Retired Pensioner Status.
- Increase in qualifying property thresholds to €700,000 for acquired property and €14,000 per year for rental property. These thresholds will apply across both Malta and Gozo. The qualifying property must serve as the beneficiary’s principal residence and must continue to satisfy the requirements laid down by the programme.
- A five-year validity period, which may be renewed for further five-year periods, provided that the beneficiary continues to satisfy the applicable conditions. A non-refundable administrative fee of €2,500 will apply upon renewal.
- Increase in the initial application administrative fee to €8,500.
Beneficiaries under one of the existing programmes, as well as individuals whose special tax status is granted by 31 December 2026, should continue to benefit from the current rules until 31 December 2031. From 1 January 2027, new applications will fall under the Individual Tax Programme Rules.
“Under the new rules, Malta continues to provide an attractive and competitive proposition for prospective GRP applicants. Along with tax benefits, Malta offers a safe and pleasant environment in which to live with the added benefit of visa free travel around the Schengen area.
“Applicants wishing to avail themselves of the 15% minimum tax rate under the GRP, as well as the lower qualifying property thresholds and administrative fees, should apply before 31 December 2026 to secure this status under the old rules up until the end of 2031,” said Stephen Griffiths, Managing Director of Sovereign Malta.
