Malta: Property Taxes

Malta has introduced a new Individual Tax Programme consolidating four existing residence schemes into a single framework effective January 2027. While maintaining the attractive 15% tax rate on qualifying foreign income, the reforms introduce higher economic thresholds, renewable five-year status periods, and enhanced compliance requirements, signaling Malta's evolution toward attracting genuine international residents committed to establishing meaningful economic presence.

With the Legal Notice No 159 of 2025, Malta has updated the regulations for the acquisition of Maltese citizenship.

The Maltese government has recently announced that the Tax Exemption Scheme which was previously introduced to benefit first time buyers will once again be extended till the 30th of November 2015.