Malta Publishes Amount Foreign Residents Will Begin Paying as Tax From January 2027

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  • Malta announced a new minimum tax threshold that foreign residents living in the country will be required to pay from January 2027
  • The Maltese government confirmed the new tax rules as part of broader changes to how non-domiciled residents are taxed on foreign income
  • The announcement has drawn attention from expatriates and international residents who currently benefit from Malta's residency programmes

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Malta has announced that foreign residents living in the country will be required to pay a minimum annual tax of €15,000 (GH₵194,955.00), effective from January 2027.

The Maltese government confirmed the change as part of revised rules governing how individuals who are resident but not domiciled in Malta are taxed on income earned abroad.

Malta publishes amount foreign residents will begin paying as tax from January 2027. Photo credit: blackCAT & mirsad sarajlic/Getty Images.
Source: Getty Images

Under the current framework, such residents are only taxed on foreign income that is remitted, or brought into, Malta.

The new rules introduce a floor on what those residents must pay, regardless of how much foreign income they remit.

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What new tax rules mean for foreigners

The €15,000 minimum tax figure applies specifically to individuals who benefit from Malta's non-domicile tax status, a popular arrangement among expatriates and international professionals who choose Malta as a base while earning income from overseas sources.

The Maltese authorities indicated that the change is intended to align the country's tax framework more closely with broader European standards and to ensure that foreign residents contribute a fair baseline amount to the national tax base.

Those who remit enough foreign income to generate a tax liability above €15,000 under normal rates would continue to pay that higher amount.

Impact on Malta's expatriate community

Malta has long attracted foreign nationals through a range of residency and citizenship programmes, including the Malta Permanent Residence Programme and the Global Residence Programme.

These schemes have made the island nation a destination of choice for wealthy individuals from both within and outside the European Union.

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The introduction of a minimum tax threshold signals a shift in approach, as Maltese authorities seek to balance the country's attractiveness as a destination for foreign residents with a more structured contribution requirement.

Individuals currently residing in Malta under non-domicile arrangements have until January 2027 to prepare for the transition to the new minimum tax rules.

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Source: YEN.com.gh