Malta tax residency · 2026–2027
Malta’s 15% tax residency — and what changes in 2027
For years Malta has offered internationally mobile people a flat 15% tax on foreign income brought into the country, through the Global Residence Programme (non-EU) and The Residence Programme (EU/EEA/Swiss). From 1 January 2027 those merge into a single, more expensive Individual Tax Programme. Here is exactly what stays, what rises, and why the deadline matters.
Last updated 2026-09-04. Reviewed for accuracy by a licensed Malta immigration agent (Zenturo Ltd., licence AKM-DALI). Figures verified against primary Maltese sources — see sources.
Malta keeps its flat 15% tax on foreign income remitted to Malta. But from 1 January 2027 (Legal Notice 195 of 2026) the minimum annual tax rises to €35,000 for global and EU/EEA/Swiss residents, qualifying property rises to €700,000 (or €14,000/year rent) nationwide, and the status becomes five-year renewable. Apply by 31 December 2026 to keep today’s lower terms until 2031.
Current rules vs. the Individual Tax Programme (from 2027)
| Feature | Now — GRP / TRP (to 31 Dec 2026) | From 1 Jan 2027 — Individual Tax Programme |
|---|---|---|
| Tax rate on remitted foreign income | 15% flat | 15% flat (unchanged) |
| Minimum annual tax (non-EU / EU-EEA-Swiss) | €15,000 | €35,000 |
| Minimum annual tax (retired pensioner) | €7,500 (+€500/dependant) | €15,000 |
| Minimum annual tax (UN pensioner) | €10,000 | €20,000 on non-pension income; UN pension exempt |
| Property — purchase | €275,000 (€220,000 Gozo/South) | €700,000 nationwide |
| Property — rent | €9,600/yr (€8,750 Gozo/South) | €14,000/yr nationwide |
| Application fee | €6,000 (€5,500 Gozo/South) | €8,500 initial; €2,500 renewal |
| Status term | Ongoing while conditions met | Five-year renewable, compliance-checked |
Sources (verified September 2026): current GRP/TRP — Malta Tax & Customs Administration and the GRP/TRP subsidiary legislation; from 2027 — the Individual Tax Programme Rules, 2026, Legal Notice 195 of 2026, in force 1 January 2027. Application-fee figures per LN 195/2026 and adviser guidance; confirm before filing. Professional and insurance costs are extra.
Which status applies to you (from 2027)?
The Individual Tax Programme keeps the 15% rate for everyone but sets the minimum tax by who you are. This is the quickest way to see where you would land.
| You are | Status | Minimum annual tax |
|---|---|---|
| A non-EU (third-country) national | Global Resident Status | €35,000 |
| An EU, EEA or Swiss national | EU/EEA/Swiss Resident Status | €35,000 |
| A retiree living on a pension | Retired Pensioner Status | €15,000 — see retirement |
| A UN pension recipient | UN Pensioner Status | €20,000 (UN pension exempt) |
All four keep the 15% flat rate on foreign income remitted to Malta and the €700,000 / €14,000 property threshold. Verified September 2026.
The grandfathering deadline
The change rewards acting early. Anyone whose special tax status is granted, or whose application is received, by 31 December 2026 stays on the current lower minimum tax, property and fee terms until 31 December 2031. Applications from 1 January 2027 fall under the new Individual Tax Programme. For eligible clients that difference — €15,000 vs €35,000 a year in minimum tax, and €275,000 vs €700,000 in property — is large enough that starting in 2026 is often the decisive move. Transitional handling of cases still pending at year-end awaits detailed guidance from the Maltese authorities.
Zenturo has published a fuller briefing: Malta Tax Residence: New Rules. For eligibility and a written quotation under today’s rules while they last, speak to a licensed adviser.
Key terms
| Term | What it means |
|---|---|
| Global Residence Programme (GRP) | A 15% special tax status for non-EU/EEA/Swiss nationals on foreign income remitted to Malta; becomes Global Resident Status from 2027. |
| The Residence Programme (TRP) | The EU/EEA/Swiss equivalent of the GRP, with the same terms; becomes EU/EEA/Swiss Resident Status from 2027. |
| Individual Tax Programme | The consolidated framework under Legal Notice 195 of 2026, in force 1 January 2027, replacing the GRP, TRP, Retirement and UN Pensioner programmes. |
| Minimum tax | The annual Maltese tax floor regardless of income remitted: €15,000 now, €35,000 for global/EU residents from 2027. |
| Remittance basis | Foreign income is taxed in Malta only when brought into Malta; foreign income kept abroad and foreign capital gains are generally untaxed here. |
| Non-domiciled (non-dom) | Resident but not domiciled in Malta — taxed on Maltese-source income and on foreign income remitted to Malta. |
| Authorised Registered Mandatary (ARM) | The licensed practitioner through whom the application must be filed. |
Beat the 2027 deadline
Applications received by 31 December 2026 keep today’s rules until 2031. If Malta tax residency is on your radar, this is the year to move.
Check your eligibility Compare all Malta optionsSources & last updated
Verified September 2026. Primary source: Legal Notice 195 of 2026, the Individual Tax Programme Rules, 2026 (legislation.mt). Current-programme figures: Malta Tax & Customs Administration and the GRP/TRP subsidiary legislation.
Reviewed by a licensed Malta immigration agent (Zenturo Ltd., licence AKM-DALI). Corrections welcome — contact us.
This page is a sourced informational guide, not legal or tax advice. Confirm your position with a licensed adviser before applying or committing funds.
Common questions
What is changing for Malta tax residency in 2027?
From 1 January 2027, LN 195/2026 merges the GRP, TRP, Retirement and UN Pensioner programmes into one Individual Tax Programme. The 15% rate stays; the minimum tax rises to €35,000 (global/EU-EEA-Swiss), property to €700,000 or €14,000/year rent, and status becomes five-year renewable.
How much is the minimum tax under the current GRP?
€15,000 a year, with foreign income remitted to Malta taxed at 15%. Property is €275,000 to buy (€220,000 Gozo/South) or €9,600/year to rent. Available to applications received by 31 December 2026.
Will the 15% rate still apply after 2027?
Yes. Only the minimum-tax floor, property threshold and fees change — the flat 15% on qualifying remitted foreign income is retained.
If I apply before 31 December 2026, which rules apply?
You stay on the current lower terms until 31 December 2031. Applications from 1 January 2027 use the new rules. Guidance for cases pending at year-end is still awaited.
What is the difference between the GRP and the TRP?
The same 15% status split by nationality: the GRP is for non-EU/EEA/Swiss nationals, the TRP for EU/EEA/Swiss nationals. Terms are identical. From 2027 they become Global Resident Status and EU/EEA/Swiss Resident Status.
Who can get Global Resident Status?
Third-country nationals with qualifying property, stable resources, health insurance and clean due diligence. It gives the 15% rate with a €35,000 minimum annual tax from 2027.
What is the minimum tax for retirees and UN pensioners?
From 2027, €15,000 for Retired Pensioner Status and €20,000 for UN Pensioner Status (UN pension exempt), versus €35,000 for global and EU/EEA/Swiss residents.
What property do I need?
Now: buy from €275,000 (€220,000 Gozo/South) or rent from €9,600/year (€8,750 Gozo/South). From 2027: €700,000 to buy or €14,000/year to rent, nationwide, as your principal residence.
What does the remittance basis mean?
Malta taxes non-doms on the remittance basis: Maltese-source income is taxable, and foreign income only when brought into Malta (at 15%). Foreign income kept abroad and foreign capital gains are generally untaxed here, subject to the minimum tax.
Does Malta tax residency require a minimum stay?
No fixed day-count in Malta for GRP/TRP, but you must not spend more than 183 days a year in any other single country and must keep the qualifying property and genuine ties. Where you are tax resident depends on the full picture, so plan it carefully.
How do I apply, and what does it cost?
Through an Authorised Registered Mandatary (ARM), not directly. The application fee is €6,000 (€5,500 South/Gozo) now, and €8,500 with a €2,500 renewal from 2027.
Does it lead to permanent residence or citizenship?
No — it is a tax residence. Non-EU nationals wanting permanent residence use the MPRP; citizenship comes by descent, naturalisation, or the discretionary Citizenship by Merit route, not by holding tax residence.
Can US citizens use Malta tax residency?
Yes, as third-country nationals under the GRP (Global Resident Status from 2027). US citizens still file a US return and report worldwide income to the IRS, so coordinated US-Malta advice is essential.