{"id":5730,"date":"2026-07-22T10:13:51","date_gmt":"2026-07-22T08:13:51","guid":{"rendered":"https:\/\/sciberras.legal\/?p=5730"},"modified":"2026-08-20T15:59:04","modified_gmt":"2026-08-20T13:59:04","slug":"maltas-new-individual-tax-programme-rules","status":"publish","type":"post","link":"https:\/\/sciberras.legal\/ru\/2026\/07\/22\/maltas-new-individual-tax-programme-rules\/","title":{"rendered":"\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u043d\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u044b \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u041c\u0430\u043b\u044c\u0442\u044b"},"content":{"rendered":"

Legal Notice 195 of 2026: What Prospective Residents Need to Know<\/em><\/p>\n\n\n\n

Malta has taken another significant step in modernising its tax residence framework with the publication of Legal Notice 195 of 2026, which introduces the Individual Tax Programme Rules, 2026. The new legislation replaces several existing special tax residence programmes with a single legislative framework, simplifying the system while introducing updated eligibility requirements and higher financial thresholds. The new rules will come into force on 1 January 2027.<\/p>\n\n\n\n

A New Unified Framework<\/strong><\/p>\n\n\n\n

For many years, Malta offered different tax residence programmes aimed at specific categories of applicants. These included:<\/p>\n\n\n\n

\u2022 The Global Residence Programme (GRP)
\u2022 The Residence Programme (TRP)
\u2022 The Malta Retirement Programme (MRP)
\u2022 The United Nations Pension Programme (UNPP)<\/p>\n\n\n\n

Legal Notice 195 of 2026 consolidates these programmes into one legislative instrument known as the Individual Tax Programme (ITP). Rather than maintaining separate regulations, the new framework creates four categories of special tax status under one set of rules, making the system more streamlined and easier to administer.<\/p>\n\n\n\n

Applicants and Tax Rates<\/strong><\/p>\n\n\n\n

The Individual Tax Programme caters for four different categories of applicants together with the following minimum annual tax liabilities:<\/p>\n\n\n\n

\u2022 Third-country nationals seeking Global Resident Status \/ \u20ac35,000
\u2022 EU, EEA and Swiss nationals applying for Resident Status \/ \u20ac35,000
\u2022 Retired Pensioners \/ \u20ac15,000
\u2022 UN Pensioners \/ \u20ac20,000<\/p>\n\n\n\n

Each category has its own eligibility criteria, but all operate under the same legislative framework.<\/p>\n\n\n\n

Beneficiaries will continue to benefit from a 15% tax rate on qualifying foreign-source income remitted to Malta, while remaining eligible to claim double taxation relief where applicable. Foreign-source income that is not remitted to Malta is generally not subject to Maltese tax, whereas income arising in Malta continues to be taxed in accordance with the ordinary provisions of Maltese tax law.<\/p>\n\n\n\n

Key Features of the New Programme<\/strong><\/p>\n\n\n\n

Despite the structural overhaul, the programme continues to preserve several features that have made Malta an attractive jurisdiction for internationally mobile individuals. For many international entrepreneurs, investors and retirees, these principles remain one of the principal attractions of establishing tax residence in Malta. Applicants will be required to maintain qualifying residential property in Malta, hold suitable health insurance, demonstrate sufficient financial resources and satisfy applicable fit and proper requirements.<\/p>\n\n\n\n

Higher Financial Commitments<\/strong><\/p>\n\n\n\n

Legal Notice 195 of 2026 significantly increases the financial commitments expected from future applicants. Among the principal changes are:<\/p>\n\n\n\n

\u2022 Increased qualifying property values for purchased and rental residences.<\/p>\n\n\n\n