The Valletta skyline at sunset from across Marsamxett Harbour, the dome of the Basilica of Our Lady of Mount Carmel and the spire of St Paul's Anglican Cathedral rising above the bastion walls

Malta residency, on the right terms.

Seven routes to residency in Malta, each on different terms. Ten questions to find yours, in confidence.

Four programmes become one, on 1 January 2027.

Four programmes have coexisted for over a decade, each in its own legal notice, with its own fees and thresholds, and each offering the same bargain: a special tax status charging 15% on foreign income received in Malta, against a minimum annual tax and a qualifying property. Legal Notice 195 of 2026 brings all four under a single roof. The bargain itself survives. What moves, materially, is the price of entry.

Legal Notice 195 of 2026 brings Malta’s four residence tax programmes under a single roof. The bargain itself survives. What moves, materially, is the price of entry.

The full background

Four programmes have coexisted for over a decade: the Global Residence Programme, The Residence Programme, the Malta Retirement Programme and the United Nations Pensions Programme. Each sat in its own legal notice, with its own fees and thresholds, and each offered the same bargain: a special tax status charging 15% on foreign income received in Malta, against a minimum annual tax and a qualifying property.

To 31 December 2026

The present framework

The Global Residence Programme, The Residence Programme, the Malta Retirement Programme, the United Nations Pensions Programme

Minimum annual tax€7,500 to €15,000, by programme

Qualifying property, purchased€275,000 · €220,000 Gozo and the south

Qualifying property, leased€9,600 a year · €8,750 Gozo and the south

Application fee€2,500 to €6,000, by programme

Renewal feeNone

Minimum annual tax€7,500 to €15,000, by programme

All terms

Qualifying property, purchased€275,000 · €220,000 Gozo and the south

Qualifying property, leased€9,600 a year · €8,750 Gozo and the south

Application fee€2,500 to €6,000, by programme

Renewal feeNone

From 1 January 2027

The Individual Tax Programme

One instrument, four statuses, under Legal Notice 195 of 2026

Minimum annual tax€15,000 to €35,000, by status

Qualifying property, purchased€700,000

Qualifying property, leased€14,000 a year

Application fee€8,500

Renewal fee€2,500 every five years

Minimum annual tax€15,000 to €35,000, by status

All terms

Qualifying property, purchased€700,000

Qualifying property, leased€14,000 a year

Application fee€8,500

Renewal fee€2,500 every five years

The transitional provision is generous, and time limited. A status granted on or before 31 December 2026, and expressly any application received by that date, continues on its existing terms until 31 December 2031. Whether acting before the deadline is worth it depends on your position. Ten questions will give you a direction.

Begin the assessment

Apply by 31 December 2026 and your terms are protected until 31 December 2031. Ten questions will give you a direction.

Begin the assessment

Why Malta.

A friendly tax jurisdiction
- Foreign income is taxed only when it is brought into Malta. Foreign capital gains are not taxed at all, even when remitted.
- More than 80 double taxation treaties.
- No wealth tax. No inheritance tax. No estate tax.
The jurisdiction
- An EU member state, in the eurozone and the Schengen area.
- English is one of the two official languages.
- Robust financial services and legal system.

Malta · Gozo

Seven routes. The differences are the decision.

They differ on who they suit, on what they give you, and on what they cost.

To 31 December 2026
The four tax residence programmes
15% on foreign income received in Malta
Client profile
Individuals wanting today’s terms, locked to 2031
Investment
Minimum tax EUR 7,500 to 15,000 a year. Property from EUR 220,000 to buy, or EUR 8,750 a year to lease.
From 1 January 2027
The Individual Tax Programme
15% on foreign income received in Malta
Client profile
Individuals applying from 2027
Investment
Minimum tax EUR 15,000 to 35,000 a year. Property EUR 700,000 to buy, or EUR 14,000 a year to lease.
Residence by investment
Permanent Residence (MPRP)
Indefinite residence, with visa free travel across the Schengen area
Client profile
Families wanting an indefinite base, no tax status attached
Investment
Minimum contribution EUR 100,000, plus property of EUR 375,000 to buy, or EUR 14,000 a year to lease.
Employment within an authorised structure
Family Office Rules
15% on employment income from an eligible office
Client profile
Senior employees of family offices
Investment
Not applicable
Eligible office
Highly skilled individuals
15% on employment income from an eligible office
Client profile
Senior professionals in a named sector
Investment
Not applicable
Remote employment abroad
Nomad Residence Permit
Relief on first year income, then 10% on qualifying income
Client profile
Individuals resident in Malta, engaged by employers abroad
Investment
Not applicable
No programme
Standard ordinary residence
Tax residency in Malta, with the non-domiciled regime and the remittance basis of taxation
Client profile
Individuals for whom a programme minimum is not justified
Investment
Minimum tax EUR 5,000 a year

Not sure which applies? The selector narrows it to your profile in a few minutes.

Start the selector

Ten questions, if you would like a first view.

Ten questions on your nationality, objectives and circumstances give a direction of travel rather than a calculation. We work in ranges.

We ask for a name and an email address before the result, so a partner can follow it up in writing. The financial answers are not stored. Your details are used to reply and for nothing else, and there is no mailing list.

Timing and framework: the current terms or the 2027 statuses.
Nationality, objectives and professional profile.
Your details, then the direction and the points that matter.

Begin the assessment

A specialist tax and corporate advisory firm.

Zenco Partners is a specialist tax and corporate advisory firm in Malta, working with owners and operators of internationally mobile assets, internationally mobile individuals, and the family offices and advisers behind them.

These are rarely separate questions. The vessel or aircraft structure, the corporate structure and the owner’s personal position interlock, and the cost of treating them as three files tends to surface years later.

We are partner-led and deliberately narrow. One adviser holds the whole picture, from the first meeting to the final deliverable.

The partners

Kurt Micallef
Partner
Kurt Micallef is a Partner at Zenco Partners. With extensive experience in advising international clients, Kurt has built a reputation for delivering client-focused solutions that combine technical expertise with a strategic and pragmatic approach.
As a seasoned tax advisor, his work revolves around two core pillars: supporting high-net-worth individuals and businesses in establishing Malta as their strategic base through residency, tax planning, and corporate structuring; and advising yacht and aircraft owners on ownership structures, VAT and tax optimisation, and compliance matters.
Kurt’s approach is rooted in clarity, discretion, and reliability. He is dedicated to building long-term relationships grounded in trust, ensuring each engagement is handled with precision and transparency.
LinkedIn profile
Matthew Ellul
Partner
Matthew Ellul, Partner at Zenco Partners is an experienced finance advisor and C-suite executive having served in various engagements with multiple businesses covering a vast range of Industries, mainly focusing on the local market.
Being involved in the finance industry since 2013, Matthew held various positions with different types of local business ranging from the simplest of structures such as self-employed individuals up to listed companies on the Malta stock exchange.
Matthew’s main area of expertise is finance function set-up, financial on-going management and assistance in deal negotiation within the business word. Such services are complimented and enriched with his dynamic contact list within the local sphere and knowledge on various optimisation solutions and Government schemes.
Matthew’s approach is very straight forward and prioritizes client relations and understanding over the nowadays industry standard bureaucratic approach. His main goal is the meet client expectations and deliver solutions to any finance related need whilst building a strong and transparent relationship with all his clients and business colleagues.