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.

As its European customer base continued to expand, a US-based distributor of industrial equipment found that its existing business model was no longer suited to its long-term growth ambitions.

Malta’s corporate tax regime is designed to support international businesses, offering a compliant and flexible framework for companies operating across borders.

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

Recent developments on the non-domiciled regimes in the UK led many individuals to reconsider their UK tax residency.

Dreaming of a Mediterranean home or looking to diversify your portfolio with a strong European investment? Malta's real estate market continues to offer a unique blend of old-world charm, modern convenience, and robust value for buyers in 2025.

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.

The scheme announced by the Government of Malta for those buying their first residential property has now been extended by an additional 3 months to the 30th of September 2015.

However this isn’t something which will be of relevance for much longer.