Malta: Real Estate

Malta's Global Residence Programme (GRP) will be replaced by a new Individual Tax Programme from January 2027, introducing substantially higher entry requirements including increased minimum tax obligations and stricter property thresholds. Eligible applicants who submit applications before December 31, 2026 can secure grandfathered status under the current, more favorable GRP terms until 2031, potentially saving significant costs on application fees, property requirements, and annual tax minimums.

The Malta Budget 2026 placed a strong emphasis on supporting families and strengthening the social safety net. A key feature of the budget was the introduction of new "parent...

Maltese Law places significant importance on an individual's right to freely develop and manage their property as they wish. Article 320 of Chapter 16 of the Laws of Malta[1] clearly states that "Ownership.