Category

Immigration

Malta’s Individual Tax Programme 2027: Key Changes from 1 January 2027 Immigration

Malta’s Individual Tax Programme 2027: Key Changes from 1 January 2027

Through Legal Notice 195 of 2026, Malta is introducing the Individual Tax Programme Rules, which will take effect on 1 January 2027 and reshape the landscape for internationally mobile individuals seeking Maltese tax residence. The reform preserves Malta’s 15% flat tax rate on qualifying foreign-source income remitted to Malta, but couples it with higher economic thresholds and tighter compliance to attract residents willing to make a more substantial, long‑term commitment. Consolidation of Existing Special Tax Programmes Currently, Malta operates several distinct programmes: The Residence Programme (TRP), the Global Residence Programme (GRP), and the Malta Retirement Programme (MRP), each with its…
Julian Fenech Adami
23rd July 2026
View of Marsamxett Harbour - Photo by Mario Mizzi
Discovering Malta: Residency Opportunities Presented at Malta House, London ImmigrationNews

Discovering Malta: Residency Opportunities Presented at Malta House, London

Malta’s residency opportunities were recently showcased in London through a successful collaboration with Mamo TCV Advocates, the Malta Business Network and RE/MAX Crown. The event was held at Malta House, with Prof. Stephen Montefort, the Malta High Commissioner, in attendance. During the event, Dr Julian Fenech Adami delivered a presentation outlining the legal pathways to residency in Malta, followed by an engaging open discussion with attendees interested in relocating, investing, or establishing a presence on the island. The evening concluded with a panel discussion including Dr Joshua Chircop and other speakers, bringing together legal and real estate perspectives on the…
Mamo TCV Advocates
31st March 2026
Handshake
Malta’s Tax Treatment of Highly Skilled Individuals Immigration

Malta’s Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026), (hereinafter referred to as the “Rules”) which came into force on 1st January 2026, introduce a consolidated tax framework aimed at attracting highly skilled professionals to Malta. The Rules replace and unify several legacy rules, including the Highly Qualified Persons Rules and the Qualifying Employment in Aviation (Personal Tax) Rules, into a single structure applicable across multiple regulated and strategic sectors. At their core, the Rules provide for a flat 15% rate of income tax on qualifying employment income, subject to eligibility, income thresholds, and compliance requirements.…
Julian Fenech Adami
12th February 2026
Migration workers at a meeting
Understanding Malta’s Updated Labour Migration Policy Employment and Industrial RelationsImmigration

Understanding Malta’s Updated Labour Migration Policy

What is the Malta Labour Migration Policy? Malta’s Labour Migration Policy regulates the employment of Third-Country Nationals (TCNs), ensuring that labour migration responds to genuine market needs while protecting workers’ rights and supporting social cohesion. Over the past decade, Malta’s strong economic growth, combined with an ageing population and low fertility rates, has significantly reduced the size of the local workforce. Foreign workers have therefore become essential to sustaining economic activity, filling skills gaps, and supporting emerging industries. While this reliance on foreign labour has supported growth, it has also created challenges, including pressure on infrastructure, high employee turnover, and…
Julian Fenech Adami and Justyne Falzon
16th January 2026
Castille Palace at Night
Maltese Residency for Investment Family Offices ImmigrationInvestment Services & Funds

Maltese Residency for Investment Family Offices

Investment family offices that are setting up an investment structure in Malta (or even a branch thereof) have been given an additional incentive to choose Malta as an EU base due to a new residency law interpretation. On the  3rd of December, the MFSA issued a circular together with Malta’s immigration authorities titled “Joint MFSA and Residency Malta Agency Communication on a New Residency Scheme for Family Offices”. The circular explicitly “focuses on granting residence permits to individuals forming part of a family office structure”, notably ultimate beneficial owners (UBOs) and qualifying senior employees. This initiative is intended to enhance…
Mario Mizzi and Julian Fenech Adami
5th December 2025
Woman working at her desk
Mandatory Course for Third-Country Nationals from 2026 Immigration

Mandatory Course for Third-Country Nationals from 2026

As of January 2026, third‑country nationals (TCNs) who wish to work in Malta for the first time will be required to complete and pass a mandatory online pre‑departure course on life and work in Malta, costing €250, before they can proceed with a single permit application. This measure forms part of the wider Malta Labour Migration Policy, intended to regulate inflows of non‑EU workers, raise basic standards, and support better integration and enforcement.​ The pre‑departure programme consists of two online modules covering living and working in Malta, including basic English, cultural norms, workplace hygiene and conduct, and workers’ rights and…
Julian Fenech Adami
28th November 2025