Malta Retirement Programme (MRP)

This special tax status is designed for retirees who receive a personal pension, not a lump sum, into Malta. The pension must make up at least 75% of the retiree’s chargeable income.

To qualify, the beneficiary must be a Maltese national who receives their pension income in Malta, where it constitutes at least 75% of their chargeable income. The individual must own or rent qualifying property in Malta, spend over 90 days a year in Malta, and not spend more than 183 days in any other country. Applicants must also hold valid health insurance, be able to communicate in English or Maltese, and have no intention of establishing domicile in Malta within five years of application.

Applications must be submitted through an Authorised Registered Mandatary, with a non-refundable fee of €2,500. Following due diligence and review, the Commissioner for Revenue issues a Letter of Intent valid for 12 months. Once the applicant provides proof of property ownership or lease, health insurance, and tax payment, formal confirmation of status is granted.

A flat tax rate of 15% applies to foreign-source income remitted to Malta, covering both the applicant and eligible dependents. A minimum annual tax of €7,500 applies to the main applicant, plus €500 for each dependent. Any income sourced in Malta is taxed at a flat rate of 35%.

Beneficiaries must submit an annual income tax return and compliance declaration while maintaining all eligibility requirements.