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From 1 January 2027, Malta’s Global Residence Programme (GRP) will be replaced by the new Global Resident Status under – The Inpidual Tax Programme Rules, 2026 (Legal Notice 195 of 2026). While both programmes offer a 15% tax rate on foreign income remitted to Malta, the new rules introduce significantly higher entry requirements, increase minimum tax, stricter property thresholds and a five-year renewal cycle.
Applicants who are granted status, or who have submit an application by 31 December 2026 remain grandfathered under the existing GRP terms until 31 December 2031.
The table below shows how much more advantageous the current GRP terms are for eligible clients, while it remains available.
GRP (Current Rules) vs. New Inpidual Tax Programme – Global Resident Status (from 2027)
| GRP – Apply Now | New Regime – from 2027 | |
| Application fee | €6,000 (€5,500 if property is in the South of Malta / Gozo) | €8,500 |
| Property – purchase | €275,000 (Malta, North/Central) / €220,000 (South of Malta or Gozo) | €700,000, regardless of location |
| Property – rental | €9,600/year (Malta, North/Central) / €8,750/year (South of Malta or Gozo) | €14,000/year, regardless of location |
| Minimum annual tax | €15,000 | €35,000 |
| Flat tax rate on foreign income remitted to Malta | 15% | 15% (unchanged) |
| Tax on Malta-source income | 35% | 35% (unchanged) |
| Validity period | Indefinite, for as long as conditions are met | 5 years, then renewable in further 5-year blocks |
| Renewal fee | None | €2,500 per 5-year renewal |
| 183-day rule, health insurance, fit & proper test, etc. | Apply | Apply |
The Bottom Line for Clients
- Save up to €2,500 on the application fee alone.
- Property threshold roughly halved or better – up to €425,000 less to purchase, or €4,400 – €5,250 less per year to rent.
- Minimum annual tax – €15,000 versus €35,000, every year status is held.
- No five-yearly renewal cycle or renewal fees – GRP status, once granted, continues indefinitely subject to ongoing compliance, with no need to re-apply or pay a further €2,500 every five years.
- Status secured now is protected until 2031 under the grandfathering provisions, giving clients years of certainty on today’s terms.
Recommended Next Step
Clients who are eligible non-EU/EEA/Swiss nationals considering Malta residence for tax purposes should be encouraged to submit their GRP application before 31 December 2026 to lock in the current, more favourable terms for the full grandfathering period. Given due diligence typically takes several weeks, early engagement is strongly advised.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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