INSIGHTS

Useful thinking. Clearly explained.

Practical insights on tax, finance and business including regulatory updates, technical explainers, CFO perspectives and ideas on improving financial and operational workflows

Tax Planning

8 Min

Malta Introduces the Individual Tax Programme Rules, 2026

Malta’s new Individual Tax Programme Rules, 2026 introduce a unified framework for the country’s main special tax residence programmes, while retaining the 15% tax rate on qualifying foreign income received in Malta and introducing higher thresholds, fixed status periods and stronger compliance obligations.

Tax Planning

8 Min

Malta Introduces the Individual Tax Programme Rules, 2026

Malta’s new Individual Tax Programme Rules, 2026 introduce a unified framework for the country’s main special tax residence programmes, while retaining the 15% tax rate on qualifying foreign income received in Malta and introducing higher thresholds, fixed status periods and stronger compliance obligations.

Tax Planning

8 Min

Malta Introduces the Individual Tax Programme Rules, 2026

Malta’s new Individual Tax Programme Rules, 2026 introduce a unified framework for the country’s main special tax residence programmes, while retaining the 15% tax rate on qualifying foreign income received in Malta and introducing higher thresholds, fixed status periods and stronger compliance obligations.