Malta: Tax Treaties

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Malta Tax Residence Certificate Vs GRP And TRP: Understanding The Difference

Many individuals mistakenly believe that obtaining beneficiary status under Malta's Global Residence Programme or The Residence Programme automatically qualifies them for a Malta Tax Residence Certificate. This article examines the critical legal and administrative distinctions between these two separate processes, explaining when and how individuals can successfully obtain a Tax Residence Certificate beyond their programme beneficiary status.

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GVZH Advocates

Malta’s New Tax Residence Rules 2026: What Changes In 2027

Malta has consolidated its special tax status schemes into a single framework effective January 2027, offering four distinct categories for foreign residents. Each category provides a flat 15% tax rate on foreign-source income remitted to Malta, with varying minimum annual tax obligations and eligibility requirements based on nationality and income source.

GA

GVZH Advocates

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

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

US–Malta Double Tax Treaty: Structuring Opportunities For US Businesses And Private Clients

CC

Chetcuti Cauchi Advocates

Malta–Turkey Double Tax Treaty: Structuring Opportunities For Turkish Founders And Family Businesses

CC

Chetcuti Cauchi Advocates

Malta Trusts And Wealth Planning: A Practical FAQ For International Clients

Worldwide Commercial

DG

Dixcart Group Limited

Structuring European Activities Through Malta: A Maltese Holding And Trading Structure In Practice

Worldwide Commercial

DG

Dixcart Group Limited

Recent Corporate Law Developments In Malta: A Venture Capital Perspective

Malta Commercial

GA

Ganado Advocates

Malta Permanent Residence Programme (MPRP) 2026: Requirements, Costs & Timeline

Malta Immigration

CC

Chetcuti Cauchi Advocates

Crypto Wealth And Malta's Residence Programmes: GRP/TRP For Digital Asset Holders In 2026

FM

Finance Malta

EU AI Act Update: What Will Apply From 2 August 2026 And What Is Being Postponed?

Malta Technology

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Mamo TCV 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.

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Finance Malta

Malta Nomad Residence Permit – Tax Treatment And 2026 Guidance Update

The Nomad Residence Permit was introduced to attract remote professionals and digital nomads to Malta, reinforcing the country's position as an innovation-friendly jurisdiction for location-independent work.

GA

GVZH Advocates

Taxation In Malta 2026 (Video)

Taxation in Malta 2026 - a short video that answers all questions.

ZI

Zugimpex International GmbH

Malta's Commissioner For Tax And Customs Issued Rules And Guidelines On Personal Tax Benefits For Senior Employees Of Family Offices

Malta has introduced the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules ("Rules"), establishing a framework designed to attract and retain senior and specialised professionals...

WP

WH Partners

Double Taxation Relief In Malta: An Overview

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GTG

European Citizenship By Investment

European Union Immigration

CC

Chetcuti Cauchi Advocates

International Tax Update: Landmark Ruling On SC Lowy: Principal Purpose Test Under The India-Luxembourg Tax Treaty

CG

CSB Group

Single Family Offices In Malta – Regulatory Amendments Introduced

DG

Dixcart Group Limited

Malta's Permanent Residence Programme: Key Changes Effective January 2025

Malta Immigration

DG

Dixcart Group Limited

Bulgaria And Romania To Fully Join The Schengen Area

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

Malta Immigration

DG

Dixcart Group Limited

Maltese Foundations: What Are Their Advantages And Distinct Characteristics?

DG

Dixcart Group Limited

Supercharge Your Company In Malta – A Guide To The Support Measures Available For Businesses

Malta Immigration

DG

Dixcart Group Limited

Malta's Double Tax Treaty With Curacao Entry Into Force

PS

Papilio Services Limited

Malta: A Rising Hub For Tech And Innovation Startups

In recent years, Malta has become an increasingly popular destination for startups, particularly in tech, fintech, blockchain, gaming, and iGaming sectors.

Malta Immigration

DG

Dixcart Group Limited

Maltese Foundations: What Are Their Advantages And Distinct Characteristics?

In 2007, Malta enacted specific legislation regarding foundations. Subsequent legislation was introduced, regulating the taxation of foundations, and this further enhances Malta as a jurisdiction for international private asset planning.

DG

Dixcart Group Limited

Supercharge Your Company In Malta – A Guide To The Support Measures Available For Businesses

While many are aware of the fact that Malta offers a pleasant climate, a charming lifestyle, a business-friendly environment and an attractive tax regime, fewer are aware that eligible businesses might benefit from a suite of financial incentives to further enhance their offering, which positions Malta as an appealing destination for many companies.

Malta Immigration

DG

Dixcart Group Limited

Malta's Double Tax Treaty With Curacao Entry Into Force

As of July 9, 2024, Malta and Curacao have formally accepted the double taxation agreement, which is a key step towards improving economic ties.

PS

Papilio Services Limited

Malta Tax Residency Certificate

PS

Papilio Services Limited

Unlocking The Notional Interest Rate Deduction In Malta: Everything You Need To Know For Optimal Tax Planning

Malta, a sunny island nation in the Mediterranean, has been steadily growing its economy and establishing itself as an attractive destination for businesses, as well as being a wonderful place to live.

Malta Government

DG

Dixcart Group Limited

Malta's Updated Income Tax Rules For Digital Nomads

Imagine waking up to the sound of waves gently lapping against the shore, the sun casting its first light on the historic city of Valletta.

PS

Papilio Services Limited

Malta's Tax Pros: A Competitive Edge For Romanian Investors

End of last year, Romania proposed a comprehensive set of tax changes designed to guarantee the long-term financial sustainability of the nation...

PS

Papilio Services Limited

Taxation In Malta 2023 (Video)

Relevant information about the tax advantages in Malta both for companies and for private residents.

ZI

Zugimpex International GmbH

Taxation Of Pension Income

WP

WH Partners

MALTA Nomad Residence Permit, New Tax Rules.

FM

Finance Malta

New Tax Rules For Digital Nomads In Malta

WP

WH Partners

The GCEU Declares The Belgian Excess Profits Tax Scheme As Breaching The EU Rules On State Aid

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Ganado Advocates

Malta Pension Funds

Worldwide Employment

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Freeman Law

EU Proposes To Standardize Withholding Tax Relief Procedures

European Union Tax

WP

WH Partners

Importation And Payment Of VAT In The EU By A Non-EU Entity

CG

CSB Group

EU Commission Proposed Directive On Shell Entities (ATAD3)

European Union Tax

KM

KPMG Malta

The ‘Shell Companies' Directive: The Next Step Towards Curbing Tax Evasion.

European Union Tax

DW

Dr Werner & Partner

The Shell Companies Directive: Un-shelling Misuse Of Shell Entities For Improper Tax Purposes And Implementing The Substance Test

CG

CSB Group

EU Proposes To Curb The Misuse Of Shell Entities For Tax Purposes

European Union Tax

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GTG

Why Setting Up Business In Malta For An International Company Pays

FM

Finance Malta

Transfer Pricing

KM

KPMG Malta

Incorporating Your Company In Malta

Malta Commercial

CG

CSB Group

The Bill For The Budget Measures Implementation Act For Financial Year 2021

KM

KPMG Malta

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