Malta: Tax

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Malta Consolidates Its Special Tax Residence Programmes Under A Single Framework

Malta has introduced a significant reform of its special tax residency framework. Effective from 1 January 2027, the new Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (hereinafter referred to as the “new Rules”) establish a unified regime governing Malta’s principal tax residence and retirement programmes.

PS

Papilio Services Limited

Malta 15% Tax Status For International Residents

Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.

CC

Chetcuti Cauchi Advocates

Malta And Romania Amend Double Tax Treaty

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.

PS

Papilio Services Limited

Malta’s Tax Residence And Retirement Programmes: Significant Changes Effective 1 January 2027

CSB Group announces their presence at major industry events throughout 2026, including prestigious yachting festivals in Cannes and Monaco, gaming summits in Lisbon and Rome, and Malta's premier financial services conference. The firm also highlights recent regulatory updates affecting Malta's tax residence programs and ship registry authentication procedures.

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CSB Group

Malta Brings Updated Tax Treaty Protocol With San Marino Into Force

PS

Papilio Services Limited

The EU Tax Simplification Package: From Complexity To Competitiveness?

WP

WH Partners

Wolters Kluwer Guide: Chetcuti Cauchi On Malta's Residence, Tax And Citizenship Framework For HNW Families

CC

Chetcuti Cauchi Advocates

Income Tax Consolidation In Malta

PS

Papilio Services Limited

Advantages Of A Maltese Yachting Holding Company: A Case Study

DG

Dixcart Group Limited

Public Country-by-Country Reporting In Malta: What Businesses Need To Know

GA

Ganado Advocates

Remittance Basis Of Taxation For Individuals In Malta

PS

Papilio Services Limited

Malta’s Direct And Indirect Tax Framework: 2026 Updates

PS

Papilio Services Limited

Malta-Romania Tax Treaty Now Aligns With OECD’s MAP Standard

WP

WH Partners

Income Tax Return Filing Deadline – Year Of Assessment 2026

CG

CSB Group

Malta Leads Again: Analysing The MFSA’s Decentralised Finance Discussion Paper

WP

WH Partners

The CP Legislative Updates Series – May 2026

Malta Commercial

CP

Camilleri Preziosi Advocates

ESAs Publish First Annual Report On Major ICT-related Incidents Under DORA

GA

Ganado Advocates

Legal Update | New Tourism Accommodation Regulations (S.L. 409.24): A Guide For Short-Let Property Owners In Malta

Malta Real Estate

MT

Mamo TCV Advocates

The Enforcement Shift: Why Cyber-Negligence In Malta Now Carries Direct Liability

Malta Technology

GA

GVZH Advocates

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Related Country Guides

Tax Treaties

Malta 15% Tax Status For International Residents

Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.

CC

Chetcuti Cauchi Advocates

Malta And Romania Amend Double Tax Treaty

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.

PS

Papilio Services Limited

Malta Brings Updated Tax Treaty Protocol With San Marino Into Force

Malta has formally brought into force amendments to its double taxation agreement with the Republic of San Marino, marking another step in the country’s ongoing efforts to strengthen international tax cooperation...

PS

Papilio Services Limited

The EU Tax Simplification Package: From Complexity To Competitiveness?

WP

WH Partners

Remittance Basis Of Taxation For Individuals In Malta

PS

Papilio Services Limited

Malta-Romania Tax Treaty Now Aligns With OECD’s MAP Standard

WP

WH Partners

Changes To Malta’s Tax Agreements With Romania And San Marino

PS

Papilio Services Limited

Malta Double Tax Treaties

CC

Chetcuti Cauchi Advocates

Malta’s Fiscal Unity Regime – A Smart Solution For International Business Groups

CG

CSB Group

See more

Inheritance Tax

Malta Budget 2026: Key Highlights And Salient Features

Malta's Budget for 2026, is crafted to sustain robust economic growth while supporting businesses and families. It delivers a mix of corporate incentives, tax relief measures, and social initiatives...

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GTG

Discover Malta And The Strategic Benefits For UK Businesses

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

Malta Commercial

CG

CSB Group

Navigating Malta's Yacht VAT: A Guide For Yacht Owners

Malta has gained a high reputation in the shipping and yachting world, not only because of its geographical location but also because it offers attractive and competitive incentives, thereby making Malta one of the top flags in the world.

DG

Dixcart Group Limited

New Tax Measures In The Budget Measures Implementation Act Of 2025

WP

WH Partners

Malta Ranks Among World's Top 5 Most Powerful Passports For 2025

Malta Immigration

CG

CSB Group

Understanding De Facto Partnerships In Malta: A Simple Guide

AB

Attard Baldacchino

Maltese Tax-Effective Company Structures: The Maltese Double-Tier Structure Explained

Worldwide Commercial

DG

Dixcart Group Limited

Aviation In Malta: Market Niches And A Bright Future. Interview With The Director Of The Civil Aviation Directorate.

Worldwide Strategy

DG

Dixcart Group Limited

Charting New Waters: The Market Effects Of Malta's Small Commercial Yacht Code

DG

Dixcart Group Limited

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Income Tax

Malta Consolidates Its Special Tax Residence Programmes Under A Single Framework

Malta has introduced a significant reform of its special tax residency framework. Effective from 1 January 2027, the new Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) (hereinafter referred to as the “new Rules”) establish a unified regime governing Malta’s principal tax residence and retirement programmes.

PS

Papilio Services Limited

Malta 15% Tax Status For International Residents

Malta's Individual Tax Programme consolidates special tax status for international residents, retirees and UN pensioners from January 2027, offering a 15% rate on qualifying foreign income received in Malta. With minimum annual tax ranging from €15,000 to €35,000 depending on category, the programme requires qualifying property, medical insurance and compliance with specific eligibility conditions across four distinct resident categories.

CC

Chetcuti Cauchi Advocates

Malta And Romania Amend Double Tax Treaty

Through Legal Notice 97 of 2026, Malta introduced amendments to the Double Taxation Relief on Taxes on Income with Romania Order.

PS

Papilio Services Limited

Wolters Kluwer Guide: Chetcuti Cauchi On Malta's Residence, Tax And Citizenship Framework For HNW Families

CC

Chetcuti Cauchi Advocates

Maltese Citizenship & Taxation

Malta Immigration

CC

Chetcuti Cauchi Advocates

Income Tax Consolidation In Malta

PS

Papilio Services Limited

Remittance Basis Of Taxation For Individuals In Malta

PS

Papilio Services Limited

Malta’s Direct And Indirect Tax Framework: 2026 Updates

PS

Papilio Services Limited

Malta-Romania Tax Treaty Now Aligns With OECD’s MAP Standard

WP

WH Partners

See more

Transfer Pricing

Malta Double Tax Treaties

Malta has concluded over 80 double tax treaties with major trading partners worldwide to eliminate double taxation on both passive and active income.

CC

Chetcuti Cauchi Advocates

Malta-Romania Tax Treaty Now Aligns With OECD’s MAP Standard

The Agreement between Malta and Romania for the avoidance of double taxation (Treaty) was originally signed in Bucharest on 30 November 1995.

FM

Finance Malta

OECD Side-By-Side Package Secures Future Of Pillar Two

On 5 January 2026, the OECD released long-awaited administrative guidance on the “Side-by-Side” system (SbS system) under the Pillar Two global minimum tax rules. The 88-page guidance package introduces four new safe harbours, extends the transitional Country-by-Country Reporting (CbCR) safe harbour and implements the SbS system agreed by the G7 and the US on 28 June 2025.

BD

BDO Malta

An Overview Of Malta's Transfer Pricing Rules

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GTG

Transfer Pricing Rules

PS

Papilio Services Limited

Benchmarking In Transfer Pricing: How To Support Your Pricing With Reliable...

BD

BDO Malta

Malta Tax And Customs Administration: Large Taxpayers' Office

FM

Finance Malta

Country-By-Country Reporting (CbCR): What You Need To Know

BD

BDO Malta

Transfer Pricing Documentation

BD

BDO Malta

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Latest Videos

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Philippou Law Firm

Cyprus Holding Company Explained (2026 Full Guide) (Video)

Philippou Law Firm

Video update: Claves actuales de la litigiosidad fiscal

KL

Herbert Smith Freehills Kramer LLP

Taxation In Malta 2026 (Video)

ZI

Zugimpex International GmbH

Cyprus Crypto Taxes: How To Pay Less Tax (Legally!) (Video)

CA

CYAUSE Audit Services Ltd

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