Last Call for Malta's Global Residence Programme

The Global Residence Programme closes on 31 December 2026. After that, the terms change for good.

From 1 January 2027, Malta's Global Residence Programme (GRP) is being folded into a new Individual Tax Programme (ITP) — with a materially higher minimum tax, a higher application fee, and a nationwide property threshold that removes today's regional discounts. Apply and receive your GRP certificate before the deadline, and you lock in the current, more favourable terms for five years.

Deadline: 31 Dec 2026

Minimum tax rising: €15,000 → €35,000

Locked in until: 31 Dec 2031

What's changing

GRP is being retired. The Individual Tax Programme takes its place.

Malta is consolidating four separate residence schemes — the Global Residence Programme, the Residence Programme, the Malta Retirement Programme and the UN Pensions Programme — into a single Individual Tax Programme, effective 1 January 2027.

If you already hold GRP status, or if your application is filed before the end of 2026, you keep your current GRP terms in full through 31 December 2031. Anyone who applies as from 1st January 2027, and renewals of GRP status as from 2032, move onto ITP terms — which are meaningfully more onerous across the board.

In short: the window to lock in GRP's lower minimum tax, lower property thresholds and lower fees for a full five years closes on 31 December 2026. There is no indication this deadline will be extended.

By the numbers

What GRP still offers today — and what disappears in January.

GRP (apply by 31 Dec 2026) vs. ITP (from 1 Jan 2027)

Requirement	GRP — today	ITP — from 2027
Minimum annual tax	€15,000	€35,000
Application fee	€5,500 – €6,000	€8,500
Qualifying property — purchase	€220,000 (Gozo/South Malta) – €275,000 (rest of Malta)	€700,000 nationwide, no regional discount
Qualifying property — rental	€8,750 – €9,600 / year	€14,000 / year nationwide
Status term	No fixed renewal term	5-year renewable, €2,500 renewal fee
Tax rate on remitted foreign income	15% flat	15% flat

Why the deadline matters

Five years of savings, decided by one filing date.

The minimum annual tax alone rises by €20,000 a year once ITP applies. Locked in across the five-year transitional period, that is roughly €100,000 in minimum tax savings for beneficiaries who secure GRP status before the deadline versus those who apply from 2027 onward.

The property test matters just as much. Today's regional pricing in Gozo and the South of Malta — a €220,000 purchase or €8,750 annual rental — disappears under ITP's single nationwide threshold of €700,000 or €14,000 rent. Buyers who move now can qualify with a smaller, less expensive property than will be possible from January.

Who this affects

Anyone actively considering Malta residence.

This matters most for high-net-worth individuals and internationally mobile professionals who are weighing a move to Malta for its 15% flat tax on remitted foreign income, its EU location, and its lifestyle — but who have not yet filed a GRP application.

It also matters for anyone who has started the process informally — viewed property, spoken to an agent, begun gathering documents — but has not yet submitted. Filing before 31 December 2026 is what secures the current terms; being "in progress" after that date will not.

Why Malta

The lifestyle behind the tax case.

GRP was never just a tax number — it's a reason people move their lives here. Fortified old towns, working fishing harbours, and hilltop villages all within a twenty-minute drive of each other.

Valletta — the fortified capital

Marsaxlokk — the fishing harbour

Mellieħa — hilltop village & coast

How Quazar helps

What we handle, start to finish:

1. Eligibility & structuring review

   
   

We confirm you meet GRP's non-domicile, non-long-term-residence and "not a Maltese national" tests, and structure the application around your existing tax position.

2. Property sourcing & qualification

   
   

We help identify a qualifying purchase or rental that meets GRP's current thresholds before they are replaced by ITP's higher, nationwide requirement.

3. Application & filing with the Commissioner for Revenue

   
   

We prepare and submit the full application package, health insurance evidence and supporting documentation, and manage correspondence through to certificate issue.

4. Ongoing tax, accounting & payroll compliance

   
   

Once status is granted, our accounting and payroll team keeps you compliant year-on-year — annual tax return filings, minimum tax computations, and payroll set-up for any Malta-based employment.

5. The deadline is fixed. The paperwork isn't quick.

   
   

GRP applications take time to prepare properly — property due diligence, health insurance, documentation, and Commissioner for Revenue processing all need to happen before 31 December 2026. The earlier we start, the more certain your five-year lock-in.

Talk to Quazar before the deadline

This article is provided for general information purposes only and is correct to the best of our knowledge as at August 2026, based on published guidance on Malta's transition from the Global Residence Programme to the Individual Tax Programme. It does not constitute tax, legal, financial or immigration advice, and should not be relied upon as a substitute for advice tailored to your personal circumstances. Final rules, thresholds and transitional arrangements are subject to Malta's Commissioner for Revenue and formal legal notice, and may differ from the summary above. Please speak to Quazar or another licensed advisor before making any decision based on this article.