Malta tax residency program changes in 2027: what changes and how to apply on current terms
Four 15% tax programs merge into one: the minimum tax for new entrants rises from $17,000 to $40,000 a year and the property threshold to $790,000. Applications on the current terms close on 31 December 2026, and those terms last until the end of 2031.
From 1 January 2027 Malta replaces four tax programs for foreign residents with one. The 15% rate on foreign income remitted to Malta stays, but the minimum tax for new entrants rises from $17,000 to $40,000 a year. Applications on the current terms close on 31 December 2026, and those terms last until the end of 2031.
Rules checked on 14 October 2026 against Legal Notice 195 of 2026, the Individual Tax Programme Rules. Amounts in dollars at €1 = $1.1177, rounded up, with euros in brackets.
What changes in Malta's tax residency programs in 2027?
The Legal Notice was published on 14 July 2026 and comes into force on 1 January 2027. The Global Residence Programme, The Residence Programme for EU nationals, the Malta Retirement Programme and the UN pensioner programme merge into one Individual Tax Programme with four statuses. The main changes for new entrants:
| Condition | Applications by 31.12.2026 | Applications from 01.01.2027 |
|---|---|---|
| Rate on foreign income remitted to Malta | 15% | 15% |
| Minimum annual tax | $17,000 (€15,000) | $40,000 (€35,000) |
| Property purchase | from $310,000 (€275,000), from $250,000 (€220,000) in the south of Malta and on Gozo | from $790,000 (€700,000) anywhere |
| Annual rent | from $11,000 (€9,600), from $9,800 (€8,750) in the south of Malta and on Gozo | from $16,000 (€14,000) |
| Application fee | $6,800 (€6,000), $6,200 (€5,500) in the south of Malta and on Gozo | $9,600 (€8,500) |
| Term of status | while the conditions are met | 5 years, renewable for 5 years for $2,800 (€2,500) |
The table compares the Global Residence Programme with the new global resident status. Income outside the 15% rate is still taxed at 35%, and tax paid in another country can be credited under double tax treaties.
Who can get special tax status in Malta from 2027?
The new program has four categories:
- Global resident: nationals of countries outside the EU, the EEA and Switzerland without long-term resident status. Minimum tax $40,000 (€35,000) a year.
- EU, EEA and Swiss resident: nationals of those countries, other than Maltese nationals and permanent residents of Malta. Minimum tax $40,000 (€35,000) a year.
- Retired pensioner: a pension received in Malta in full and making up at least 75% of chargeable income. Minimum tax $17,000 (€15,000) a year, up from $8,400 (€7,500).
- UN pensioner: a pension from the UN Joint Staff Pension Fund, at least 40% of it received in Malta. The pension itself is tax-free, and the minimum tax on other foreign income is $23,000 (€20,000) a year.
Conditions for every status: a qualifying home used as your primary residence, stable resources without social assistance, health insurance covering the whole EU for you and your family, a valid travel document, adequate English or Maltese and being a fit and proper person. You must not intend to make Malta your domicile within 5 years. Applications go through an authorised registered mandatary.
What does applying by 31 December 2026 give you?
Status granted by 31 December 2026, and applications filed by that date and approved later, keep the current terms until 31 December 2031. That means five years with a minimum tax of $17,000 (€15,000) instead of $40,000 (€35,000), a saving of $23,000 (€20,000) a year.
The property threshold also stays as it is: this year's applications qualify with homes from $310,000 (€275,000), or from $250,000 (€220,000) in the south of Malta and on Gozo. A home bought before 1 January 2027 below the new threshold can be accepted under the new rules too, as set out in guidelines from the tax authority.
Less than three months remain, and an application needs a purchase or lease agreement, insurance and proof of income. So the work starts with finding a home and checking your documents.
We will help you get Malta tax status on time
We will find a home that meets the threshold, prepare proof of income and insurance, file the application through an authorised registered mandatary before 31 December 2026 and calculate your tax for 5 years under both sets of rules.
Details and cost are with a manager in the chat: everything depends on the status, your family and the home.
How much tax will you pay under the new rules?
Tax is 15% of the foreign income remitted to Malta, but never less than the minimum. An example for a global resident:
| Remitted to Malta in a year | 15% of the amount | Applied by 31.12.2026 | Applied from 01.01.2027 |
|---|---|---|---|
| $100,000 | $15,000 | $17,000 (minimum) | $40,000 (minimum) |
| $200,000 | $30,000 | $30,000 | $40,000 (minimum) |
| $300,000 | $45,000 | $45,000 | $45,000 |
The new minimum matches the normal calculation once you remit $270,000 or more a year. The minimum is paid in full both in the year the status is granted and in the year you leave the program, by 30 April each year.
How to choose between the current terms, the new status and permanent residence?
- You remit less than $270,000 a year: applying by 31 December 2026 costs less.
- Your income is higher and you want a 5-year status with renewal: the 2027 program gives a clear term and a single fee.
- You want the right to live on the island indefinitely: combine the tax status with permanent residence, see Malta residence and permanent residence.
Rates for everyone else on the island are on Malta taxes. We compare the options on your own figures and show what you will pay over 5 years.
FAQ
Is Malta tax free for expats?
How do you become a tax resident in Malta?
What are the income tax rates in Malta?
How much money do you need to emigrate to Malta?
Is it difficult to get residency in Malta?
Can EU citizens live in Malta?
What does non-domiciled tax resident mean in Malta?
Don’t want to figure this out alone?
We handle the whole process end to end: we check your documents, match a program to your situation and give you honest timelines and costs. Ask your question in the chat: the free consultation starts right here. Legal representation before authorities and courts is handled by Murblz specialists together with locally licensed partners.
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