Are you ready to go beyond?

Malta's New Individual Tax Programme

Malta's new Individual Tax Programme replaces four existing residence schemes with a single, modernised framework for international residents, effective from 1 January 2027. While retaining the attractive 15% tax rate on qualifying foreign income remitted to Malta, the new regime introduces higher economic thresholds, enhanced compliance requirements and a renewable five-year residence model. The reforms reflect Malta's commitment to transparency, substance and international best practices, while preserving its appeal to entrepreneurs, retirees, wealthy families and globally mobile individuals seeking tax residence in a stable European jurisdiction.