L.N. 195 of 2026, Individual Tax Programme Rules, 2026

L.N. 195 of 2026, Individual Tax Programme Rules (in force 1 Jan 2027, English text): definitions (EUR 700,000 owned or EUR 14,000 a year rented qualifying property in Malta or Gozo), four special tax statuses (global resident; EU/EEA/Swiss resident; retired pensioner; UN pensioner), EUR 8,500 application fee, five-year status renewable for EUR 2,500, statuses granted or applied for by 31 Dec 2026 continuing to 31 Dec 2031, beneficiary conditions (pension shares 75% / 40% for the pensioner statuses), 15% tax on remitted foreign income with minimum tax EUR 35,000 (global and EU/EEA/Swiss), EUR 15,000 (retired pensioners), EUR 20,000 (UN pensioners), 35% on other income, cessation (incl. 183 days abroad), penalties (EUR 5,000; EUR 10,000; EUR 500-19,250 for mandataries), information exchange and mandatary rules. Already recorded under mlt-grp: fee, property, rent, EUR 35,000 minimum tax (notes give the pensioner minimums) and the publication event. Added: the EUR 2,500 renewal fee. The pensioner statuses are not investment-residence schemes and are described in notes only; penalties are conditions, not prices. No statistics.