Malta Sets December 2026 Deadline for Tax Residency Applications

Malta has announced that foreigners must apply for special tax residency status by December 31, 2026, to benefit from existing favorable tax conditions before new obligations take effect. Under the Global Residence Programme, individuals granted special tax status on or before this date will have their status protected until December 31, 2031.

Those who miss this deadline will face potentially higher financial obligations. A non-refundable administrative fee of €8,500 is required upon application, with a renewal fee of €2,500 for subsequent five-year terms.

Approved beneficiaries will pay a flat rate of 15% on foreign-sourced income, subject to minimum annual tax floors based on residency category. Global and EU/EEA/Swiss residents must pay at least €35,000 annually, while retired pensioners and UN pensioners have lower minimums.

Applicants must hold qualifying property in Malta or Gozo, demonstrate stable income, and meet other criteria to qualify.