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
Castille Palace
Malta’s Labour Migration Framework Undergoes Major Reform Immigration

Malta’s Labour Migration Framework Undergoes Major Reform

Malta's labour migration framework is undergoing significant changes with the implementation of a new Labour Migration Policy, with the first phase of measures taking effect on 1 August 2025. This comprehensive policy overhaul directly impacts both employers and third-country nationals (TCNs) working in Malta. Key Policy Changes Effective from 1 August 2025 Termination Rate Monitoring One of the most notable changes introduces monitoring of employer termination patterns. Companies exceeding specific termination rate thresholds will fail the Labour Market Test and be barred from recruiting new TCNs. The thresholds vary by company size. Extended Grace Period for Terminated Workers The grace period for TCNs…
Julian Fenech Adami
31st July 2025
Identità Malta Introduces Specialist Employee Initiative and Updates to the Key Employee Initiative Employment and Industrial RelationsImmigration

Identità Malta Introduces Specialist Employee Initiative and Updates to the Key Employee Initiative

Identità Malta, formerly known as Identity Malta, has introduced a new initiative, the Specialist Employee Initiative, aimed at expediting the application process for skilled foreign workers. The initiative promises to process applications within fifteen (15) working days and is an extension of the existing Key Employee Initiative, which fast-tracks applications for highly skilled employees in a managerial or highly technical role within five (5) working days. To qualify for the Specialist Employee Initiative, the following criteria must be met: Minimum gross basic salary of €25,000; The position being offered in Malta is of a professional or technical level; and The…
Julian Fenech Adami
8th January 2024
startupsinmalta.com
The Malta Start-Up Residence Programme Immigration

The Malta Start-Up Residence Programme

In conjunction with Malta Enterprise, Residency Malta Agency has launched a new residence programme for beneficiaries under the Malta Start-Up Residence Programme. Similar to the Nomad Residence Permit , the Malta Start-Up Residence Programme seeks to attract business-driven individuals to set up their new business venture in Malta. To be eligible to submit an application under this programme, applicants must fulfil the below Eligibility Criteria: - Have attained 18 years of age - Have a concrete intention to develop and/or expand their business in Malta - Be the founder or co-founder of an enterprise which has been registered for no…
Julian Fenech Adami
22nd November 2022