Webinar | Personal tax in focus: Recent updates and key considerations

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This webinar is designed to provide individuals with a clear and practical overview of the latest developments in Malta’s personal tax landscape. In light of several recent legislative changes, the session aims to help individuals and advisors understand how updated rules impact personal tax obligations, planning opportunities, and eligibility for specific tax regimes.

Participants will be guided through the current framework governing personal taxation in Malta, including a refresher on the core concepts of residence, and domiciliation, and how these continue to influence an individual’s basis of taxation. The webinar will also cover recent updates to personal tax rates and the criteria that must be satisfied for these rates to apply. In addition, the session will address key developments affecting pension income, provide an overview of the newly introduced Highly Skilled Individuals tax rules, and explain their applicability in practice. 

The webinar will further explore Malta’s long‑standing residence‑based tax programmes built around the remittance basis of taxation, including the Malta Retirement Programme, the Tax Residency Programme, and the Global Residence Programme. Overall, the webinar offers a comprehensive and up‑to‑date view of Malta’s personal tax system, equipping attendees with the knowledge needed to assess their position, identify opportunities, and ensure compliance under the current legislative framework.

Key topics that will be covered

• The fundamental concepts of residence and domiciliation, outline the changes to personal tax rates applicable from 2026
• Examine recent updates to the taxation of pension income
• The newly enacted Highly Skilled Individual tax rules and discuss their practical implications
• An overview of Malta’s key residence‑based tax programmes, offering participants a comprehensive understanding of the available regimes and their respective eligibility requirements.

Agenda

• General provisions
• 2026 updates to the Tax Rates and to Pension Income
• Updates to the Highly Skilled Individual Tax Rules
• Other tax programmes

Who should attend?

• Employees and individual taxpayers seeking a clear understanding of the latest tax developments
• Pensioners and retirement planners interested in updates to the taxation of pension income
• Individuals and advisors needing clarity on the application of the new personal tax rates
• Tax advisors, accountants, and payroll officers working in tax compliance and payroll management
• Finance managers and finance professionals responsible for personal and employee tax implications
• HR managers, mobility managers, and employers managing internationally mobile and highly skilled talent

Panellists:

Elaine Marie Debono	Michela Galea
Tax Senior Manager	Tax Senior