2026 Guide to Moving to Malta

Malta continues to attract internationally mobile individuals and families not because it is fashionable, but because it sits at the intersection of legal certainty, EU membership, lifestyle stability, and tax transparency.

In 2026, Malta’s relevance is reinforced by three converging factors. First, its position as a fully integrated EU Member State with strong regulatory institutions offers predictability at a time when global mobility rules are tightening elsewhere. Second, Malta remains one of the few European jurisdictions where English is an official language of government, education, and commerce, materially reducing friction for new residents. Third, Malta’s residence and tax frameworks remain competitive while operating within OECD and EU compliance standards – a balance increasingly sought by professionals, entrepreneurs, retirees, and internationally mobile families.

For many new residents, Malta is not a “tax haven” relocation but a long-term base offering safety, connectivity, reputable healthcare, and credible institutions, alongside clear residence and tax rules.

Relocating to Malta begins with selecting the correct legal basis for residence, which depends on nationality, family profile, source of income, and long-term intentions.

Malta offers multiple residence routes, each designed for a different objective:

• Malta Permanent Residence Programme (MPRP) – a long-term residence status often used as a stability or mobility solution rather than immediate relocation.
• Ordinary Residence and EU Free Movement residence – applicable to EU nationals and certain third-country nationals with employment or self-sufficiency.
• Highly Qualified Persons and sector-specific work residence – for senior professionals and executives.
• Self-sufficiency-based residence linked to future citizenship by merit – relevant for individuals establishing genuine ties and long-term presence and exceptionally contributing or serving Malta's public interest.

Each pathway has distinct residence conditions, documentation standards, renewal mechanics, and tax implications. Selecting the wrong route can create downstream problems, particularly where tax residency, family relocation, or future citizenship is contemplated.

Pathway to Citizenship

Citizenship is not automatic and should not be assumed as a consequence of residence.

In Malta, pathways include:

• Maltese Citizenship by Naturalisation following lawful residence over time;
• Maltese Citizenship by Merit, granted in recognition of exceptional contribution or service, assessed on a case-by-case basis.

Citizenship requires lawful residence, integration, and compliance, and does not confer tax residence by default. Planning for citizenship is therefore a long-term strategic exercise, not a transactional process.

Malta does not apply a single tax regime to all residents. Instead, it offers targeted special tax statuses for specific profiles, alongside its long-standing resident non-domiciled tax framework.

Depending on circumstances, new residents may fall under:

• The Malta Resident Non-Domiciled Tax Regime – taxation on a remittance basis for foreign-source income not remitted to Malta.
• Special tax statuses for retirees, high-value employees, and internationally mobile professionals, each with defined eligibility and income thresholds.
• Sector-specific incentives designed to attract expertise aligned with Malta’s economic strategy.

These regimes are status-based, not automatic, and must be structured correctly from the outset. Importantly, tax status does not arise from citizenship alone and must be analysed separately from residence rights.

Unlocking Malta Tax Incentives for Your Profile

Malta applies targeted tax regimes based on personal profile, not a uniform tax treatment for all new residents. These incentives require formal application and must be coordinated carefully with residence status and wider cross-border tax exposure.

Global Residence Programme

The Global Residence Programme (GRP) applies primarily to non-EU nationals relocating to Malta without taking up local employment. It provides favourable taxation on foreign-source income remitted to Malta, subject to a minimum annual tax and qualifying property requirements.

The Residence Programme

The Residence Programme (TRP) is the equivalent regime for EU, EEA and Swiss nationals. It offers similar remittance-based taxation on foreign income, with minimum tax and property conditions, and requires careful planning where other tax residences may arise.

Malta Retirement Programme

The Malta Retirement Programme (MRP) is designed for individuals whose main income is a qualifying pension. Pension income remitted to Malta may benefit from a preferential flat tax rate, subject to prescribed remittance thresholds and restrictions on economic activity.

United Nations Pensioners Programme

The UN Pensioners Programme applies to former UN officials in receipt of a UN pension who take up residence in Malta. It provides a specialised tax treatment for UN pension income, subject to specific residence and property conditions.

Resident Non-Domiciled Taxation

Separately, Malta operates a resident non-domiciled tax framework, under which foreign-source income is taxed only if remitted to Malta, while foreign capital gains are generally not taxed. This regime often interacts with – but is legally distinct from – the programmes above.

Why Programme Selection Matters

Each regime is profile-specific. Choosing the wrong framework can lead to loss of benefits or unintended tax exposure. A coordinated review of nationality, income sources, pension structure and residence intentions is essential before relocating.

Property acquisition in Malta is highly regulated and differs materially from common law jurisdictions.

Key pitfalls include:

• failure to obtain an Acquisition of Immovable Property (AIP) permit where required;
• issues relating to title, planning permits, or condominium approvals;
• misunderstanding of tax and notarial obligations.

The conveyancing process is lawyer-led, and early legal due diligence protects against structural and regulatory risks, particularly for foreign buyers.

Renting in Malta

Most new residents rent property before committing to a purchase. While Malta’s rental market is mature, it is contract-driven, and lease terms matter.

Common issues include:

• unclear termination clauses;
• responsibility for repairs and maintenance;
• use of property for residence permit purposes;
• discrepancies between advertised and registered lease terms.

A legally reviewed lease ensures that the property supports residence applications, avoids disputes, and aligns with regulatory requirements, particularly for third-country nationals.