Why Apply for Malta Global Residence Programme Before the End of 2026?
The Malta Global Residence Programme is changing from 1 January 2027. For prospective applicants, acting before the end of 2026 could mean significantly lower financial commitments.
The Malta Global Residence Programme (GRP) has long provided an attractive route for third-country nationals seeking tax residence in Malta. However, from 1 January 2027, Malta’s tax residence framework will change with the introduction of the new Individual Tax Programme (ITP).
Introduced through Legal Notice 195 of 2026, the Individual Tax Programme will consolidate several of Malta’s existing special tax residence programmes under one legislative framework.
While many of the tax advantages will remain, the new ITP introduces higher minimum annual tax requirements, increased application fees and higher qualifying property thresholds.
For individuals already considering the Global Residence Programme in Malta, there is therefore a strong reason to explore their options before the end of 2026.
What Is the Malta Global Residence Programme (GRP)?
Introduced in 2013, the Malta Global Residence Programme is designed for individuals who are not nationals of the EU, EEA or Switzerland and who wish to establish tax residence in Malta.
Once approved by the Office of the Commissioner for Revenue, the beneficiary receives a special tax status certificate. This allows the applicant and qualifying dependants to apply for a residence permit in Malta, while also facilitating travel within the Schengen Area without having to apply for a Schengen visa for each trip.
One of the principal attractions of the GRP is its favourable tax treatment. Foreign-source income remitted to Malta is taxed at a special rate of 15%, with the possibility of claiming double taxation relief. Foreign-source income that is not remitted to Malta is generally not subject to Maltese tax, while income arising in Malta is taxable in accordance with the applicable Maltese tax rules. Importantly, the minimum annual tax under the current Global Residence Programme is €15,000.
What Is Changing Under the Individual Tax Programme (ITP)?
From 1 January 2027, new applicants will fall under the Individual Tax Programme Rules, 2026.
The ITP replaces the separate legislative frameworks governing the:
- 全球居留计划 (GRP)
- Residence Programme (TRP)
- Malta Retirement Programme (MRP)
- United Nations Pension Programme (UNPP).
Under the new framework, third-country nationals will be able to apply for Global Resident Status, but the financial requirements will be considerably higher. The most significant difference for prospective GRP applicants is the minimum annual tax liability. Under the existing Global Residence Programme, the minimum annual tax is €15,000. Under the new Individual Tax Programme, the minimum annual tax for third-country nationals obtaining Global Resident Status will increase to €35,000. That is an increase of €20,000 per year.
GRP vs ITP: What Will Change?
For a third-country national considering special tax status in Malta, some of the key financial differences include:
| Current GRP | New ITP – Global Resident Status | |
| Minimum annual tax | €15,000 | €35,000 |
| Application fee | €6,000 | €8,500 |
| Tax on qualifying foreign income remitted to Malta | 15% | 15% |
| Status | Existing framework | Renewable every 5 years |
| Renewal administrative fee | — | €2,500 |
The ITP also introduces higher qualifying property requirements, including a minimum property purchase value of €700,000 or an annual rental value of at least €14,000. The difference between the two frameworks therefore extends beyond the initial application fee. For prospective applicants, the increased annual tax liability in particular can have a significant long-term financial impact.
Why 2026 Matters for Prospective GRP Applicants
Timing is now an important consideration. Under the transitional provisions, individuals who already benefit from one of the existing programmes, or who obtain special tax status by 31 December 2026, will continue to benefit from the existing framework until 2031.
From 1 January 2027, new applications will instead fall under the Individual Tax Programme. This creates an important window for third-country nationals who have already been considering the Malta Global Residence Programme.
Rather than waiting for the new ITP framework, prospective applicants may wish to assess their eligibility for the existing GRP and commence the process while the current programme remains available.
The financial difference is significant: €15,000 minimum annual tax under the current GRP compared with €35,000 under the new ITP Global Resident Status. Applicants should also keep in mind that obtaining special tax status involves an application and assessment process. Those wishing to benefit from the existing framework should therefore not necessarily wait until the final weeks of 2026 to begin considering their application.
Who Can Apply for the Current Global Residence Programme?
To qualify for special tax status under the Global Residence Programme Malta, an applicant must satisfy a number of requirements, including:
- being a third-country national
- not benefiting from another applicable residence scheme
- purchasing or renting qualifying property in Malta
- holding appropriate health insurance
- being considered a fit and proper person
- being fluent in English or Maltese.
A non-refundable one-time application fee of €6,000 applies under the current programme. Beneficiaries are also subject to the minimum annual tax of €15,000 and must comply with the applicable residence and programme conditions.
Should You Apply for the GRP Before the ITP Takes Effect?
The introduction of the Individual Tax Programme does not remove the advantages of establishing tax residence in Malta. The new framework will continue to offer a 15% tax rate on qualifying foreign-source income remitted to Malta, together with the possibility of double taxation relief. However, the cost of obtaining and maintaining Global Resident Status will increase significantly. For prospective third-country national applicants, the difference between the current GRP and the future ITP makes 2026 particularly important.
Those who are already considering relocating to Malta or establishing tax residence here should assess whether they are eligible for the Global Residence Programme before the Individual Tax Programme comes into effect on 1 January 2027.
The transition from the Malta Global Residence Programme (GRP) to the Individual Tax Programme (ITP) represents one of the most significant changes to Malta’s special tax residence framework in recent years.
Sciberras Advocates is an Authorised Registered Mandatory under Registration Number ARM5203 (Dr Adrian Sciberras). If you are considering applying for the Malta Global Residence Programme before the new Individual Tax Programme takes effect, contact our team on [email protected] to discuss your application. With the ITP taking effect on 1 January 2027, now is the time to assess whether you can secure special tax status under the existing GRP framework.
本文仅供参考，不应被视为法律或税务建议。.
查琳·西贝拉斯（Charlene Sciberras）女士，文学士（荣誉），特约撰稿人，是一位营销和工商管理专家，尤其专注于公司、会计和法律事务。.
Sciberras Advocates 由 Adrian Sciberras 博士创立，是一家总部位于马耳他的律师事务所。该事务所以其多学科、创新和灵活的特点而自豪，能够应对不断变化的时代以及本地和国际法律环境中的任何挑战。无论面临何种复杂私人或公司需求，Sciberras Advocates 都能提供切合实际且具有成本效益的法律解决方案，以实现您期望的结果。您可以通过电话联系 Sciberras Advocates： +35627795222或通过电子邮件发送至 [email protected].
