The landscape of Malta's residence programmes is set to change as from 1 January 2027.
Through the introduction of the Individual Tax Programme rules, Malta has consolidated the Global Residence Programme, The Residence Programme, the Malta Retirement Programme and the United Nations Pensions Programme into a single legislative framework.
For many individuals, the core features of the existing programmes remain familiar, including:
- Immigration residence rights for beneficiaries and qualifying dependents, allowing for an unrestricted period of residence in Malta and visa-free travel within the Schengen Area.
- A flat 15% tax rate (or, in certain cases, an outright exemption) on qualifying non-Maltese source income remitted to Malta, replacing the progressive income tax rates of up to 35%.
The new framework does introduce a number of important updates (with the changes varying depending on the programme in question). Among these are:
Transitional measures
Individuals who are already under one of the existing programmes, as well as those whose special tax status is granted by 31 December 2026, should continue to benefit from the current (existing) rules until 31 December 2031.
How can we help?
Every individual's circumstances are different and understanding how these changes may affect you is not always straightforward. Understanding which programme is right for you, assessing eligibility, coordinating immigration and tax requirements, and planning ahead can make a significant difference to the overall outcome.
Our dedicated Private Clients team works closely with individuals, retirees, internationally mobile families, and high-net-worth individuals who are considering relocating to Malta or restructuring their affairs.
Whether you already live in or are considering a move to Malta, reviewing your eligibility under the new framework, or simply want to understand what the changes mean in practice, we can provide practical, tailored advice to help you navigate the options available, and identify the most appropriate route for your circumstances.
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