Elite Pension Residency
Preferential tax status for retirees
Mediterranean Lifestyle
Comfort, stability and culture
The Malta Retirement Programme is a tax and residency scheme for pensioners from the EU, EEA, and Switzerland who wish to retire in Malta. It provides special tax status with a flat 15% tax rate on qualifying foreign pension income received in Malta, subject to minimum annual tax and programme conditions. Retirees also benefit from Malta’s EU access, robust regulatory framework, high-quality healthcare, and safe island lifestyle, making the Malta Retirement Programme an attractive option for predictable tax treatment and comfortable retirement living.
Benefits
15% on Foreign Income
A key attraction of the Malta Retirement Programme is the flat 15 percent rate of tax on foreign sourced income that is received in Malta by the beneficiary, subject to a minimum tax payment each year. This can lead to a more efficient tax outcome for retirees whose pensions or investment income arise outside Malta but are remitted to Malta for their day to day living needs. The regime is designed to offer clarity and predictability, so pensioners can plan their retirement cash flows with confidence and avoid unexpected tax leakage. When combined with the ability to claim double tax relief under Malta’s domestic rules and treaty network where applicable, the 15 percent rate becomes a central tool in long term retirement and estate planning.
Safe, Sunny and Well Connected
Retiring under the Malta Retirement Programme means more than a tax rate. It is an opportunity to enjoy a comfortable Mediterranean lifestyle in an English speaking jurisdiction with a long established expat community. Malta offers a mild climate, a rich cultural and historical heritage and ready access to Europe and beyond through its international airport and maritime connections. The island’s size makes everyday life convenient, while still offering a variety of coastal, urban and village settings in which to establish a home. For many pensioners, this combination of climate, culture and connectivity is a decisive element in choosing Malta as a base for their retirement years.
Clear Rules and Compliance
The Malta Retirement Programme is not an informal concession but a structured regime established in Maltese law with clearly defined conditions and ongoing obligations. Applicants are required to file through an authorised intermediary and must satisfy property, pension, residence and due diligence requirements in order to obtain special tax status. Once granted, this status is supported by a stable legislative framework and oversight by the Maltese authorities, providing reassurance to retirees who value regulatory clarity. The existence of formal rules around eligibility, minimum tax and annual obligations also helps ensure that the programme is reserved for serious applicants who genuinely wish to retire in Malta and integrate their tax affairs in a compliant manner.
Purchase or Rent in Malta or Gozo
The programme allows retirees to either purchase or rent a qualifying property in Malta or Gozo, giving flexibility depending on their long term plans and capital structure. Those who prefer to own can invest in residential property that meets the statutory value thresholds, while others may opt to rent a suitable home that satisfies the minimum annual rental levels. This flexibility is particularly useful for pensioners who may wish to test the waters before making a permanent purchase, or for those who want to maintain a degree of mobility during retirement. The qualifying property requirement also ensures that programme beneficiaries maintain a genuine residential link with Malta.
Coordinate International Tax Exposure
Many retirees receive pensions and investment income from more than one jurisdiction, and the Malta Retirement Programme is designed to work alongside Malta’s double tax relief mechanisms. Where conditions are satisfied, beneficiaries can mitigate exposure to double taxation by relying on Malta’s domestic relief provisions and its network of double tax treaties. This allows for more coherent management of global income streams, especially where social security pensions, occupational pensions and investment income intersect. By coordinating tax positions across countries, the programme can help retirees preserve more of their net income and align their retirement planning with their broader family and succession objectives.
Stable Base in the European Union
Malta offers a secure and stable environment within the European Union, underpinned by strong institutions, a regulated financial services sector and adherence to international standards. Retirees benefiting from the Malta Retirement Programme can enjoy not only a favourable tax framework but also the peace of mind that comes with living in a jurisdiction that is firmly anchored in the European legal and economic system. This can be especially important for individuals and families who value continuity of healthcare access, consumer protections and legal certainty in areas such as property ownership and succession. For many, the ability to combine an EU base with favourable retirement tax rules is a compelling advantage.
Retire with confidence and peace of mind.
Who is this for
The Malta Retirement Programme is designed for EU, EEA and Swiss nationals who wish to retire in Malta, receive their pension in Malta and structure their foreign income in a tax efficient and compliant manner. It is particularly suitable for pensioners who receive the majority of their income from pensions paid from abroad and who are looking for a clear and stable framework for the taxation of that income. The programme speaks to individuals who value a refined Mediterranean lifestyle combined with serious legal and tax planning. It also appeals to those who may already be familiar with Malta as a financial or holiday destination and now wish to establish a more permanent base in the country. For such retirees, the programme brings together residency, lifestyle and taxation into one coherent solution.
Ideal for:
- Pensioners from the EU, EEA or Switzerland who wish to retire in Malta
- Individuals whose pension income constitutes the majority of their chargeable income
- Retirees seeking a clear 15 percent tax framework on foreign income received in Malta
- Those looking for a safe, English speaking and well connected Mediterranean base
- Families who value professional guidance in cross border retirement and succession planning
Why this country
Malta offers a rare blend of lifestyle appeal and institutional stability, making it a natural choice for many European pensioners considering relocation. The country combines an English speaking environment with a legal and regulatory system that is familiar to international investors and professionals. At the same time, the islands provide a relaxed pace of life, access to the sea, a thriving restaurant and cultural scene, and a welcoming expat community. From a practical perspective, the country’s compact size, strong transport links and high level of digital connectivity make it easy for retirees to manage both their local affairs and their international interests from a single base. When paired with the Malta Retirement Programme, this creates a compelling proposition for those looking to retire abroad.
Country Highlights:
- Stable European Union member state with a predictable legal system
- English widely spoken and used in business and professional services
- High quality healthcare and reliable infrastructure
- Mild Mediterranean climate and vibrant cultural heritage
- Established financial and advisory ecosystem supporting international clients
Key Contacts
Magdalena Velkovska
Katarzyna Liszka
Nertila Aliko
David Farrugia
Retire with confidence and peace of mind.
Requirements
Regulated retirement tax status under Maltese law
The Malta Retirement Programme is established through specific legal instruments that define how special tax status is granted, renewed and maintained. These rules set out the conditions relating to property ownership or rental, the receipt of pension income in Malta, minimum tax requirements and the residency and reporting obligations that beneficiaries must observe. Applications are channelled through authorised intermediaries to ensure that applicants are properly guided and that the authorities receive complete and compliant files. Once obtained, special tax status sits within Malta’s wider tax and residence framework, giving retirees the comfort of a programme that is firmly anchored in domestic law rather than an informal concession. This legal clarity is an important foundation for long term retirement and estate planning.
Core criteria for Malta Retirement Programme applicants
To qualify for the Malta Retirement Programme, an applicant must be a national of an EU, EEA or Swiss state and must receive a pension that is fully received in Malta and represents at least seventy five percent of their chargeable income. The applicant must hold or rent a qualifying property in Malta or Gozo that meets the minimum purchase or rental thresholds laid down in the rules. They must not be a Maltese national, must not be domiciled in Malta and must not intend to establish domicile in Malta within a specified period from the application. Furthermore, they may not benefit from another Maltese special tax status and may not be engaged in employment in Malta under this programme. Applicants must hold comprehensive sickness insurance covering risks across the European Union, possess valid travel documents and satisfy fit and proper tests.
Minimum tax and property investment thresholds
Beneficiaries of the Malta Retirement Programme are subject to a minimum annual tax payment which serves as a floor for the 15 percent tax on foreign income received in Malta. In addition, there is an incremental minimum tax per qualifying dependant or special carer. The property element of the programme requires the purchase of a residential property in Malta or Gozo above specific value thresholds, or alternatively the rental of a property at or above a prescribed annual rent. These financial thresholds are designed to ensure that the programme is targeted at genuine retirees who have the means to sustain a comfortable life in Malta and maintain a strong residential link to the country. When viewed in the context of long term retirement planning, these amounts are often an integral part of a wider allocation to quality of life and estate planning.
Authorised intermediary and due diligence process
Applications for special tax status under the Malta Retirement Programme may only be filed through an authorised registered mandatory, ensuring that all submissions are prepared and checked by experienced professionals. As part of the process, authorities conduct due diligence to confirm that the applicant satisfies the programme’s eligibility criteria and fit and proper standards. Documentation on pension income, property arrangements, insurance cover and personal background is collected and reviewed. This structured vetting protects the integrity of the programme and offers reassurance to applicants that they are entering a regime which is properly supervised and respected at both domestic and international level. Practically, it also means that retirees benefit from professional guidance from the outset of their engagement with Malta.
Process/Timeline
Understand goals and programme fit
The first step is an in depth consultation to understand the client’s personal circumstances, pension structure and retirement objectives. During this stage, high level eligibility for the Malta Retirement Programme is assessed, including nationality, pension composition and intended lifestyle in Malta. We also explore property preferences and any existing connections to Malta or other jurisdictions. This feasibility review allows us to confirm whether the programme aligns with the client’s needs and to outline a realistic roadmap and timeline for the application. It also provides an opportunity to discuss how the programme interacts with wider tax, estate and succession planning.
Secure a compliant Maltese home
Once feasibility is confirmed, focus turns to securing a qualifying property in Malta or Gozo that satisfies the programme thresholds. Clients may choose between purchasing or renting, depending on their capital deployment preferences and long term plans. We guide clients through the requirements around property value or annual rent and coordinate with agents, notaries and other professionals where needed. Documentation such as contracts and valuations is compiled to demonstrate that the qualifying property condition is fully met. This step establishes the residential anchor which is central to the applicant’s link with Malta.
Compile evidence and supporting documents
With the property element in place, we compile a comprehensive application pack for submission under the Malta Retirement Programme. This includes evidence of pension income and its receipt in Malta, details of the qualifying property, insurance policies, travel documentation and any other supporting information required by the authorities. We also gather information relevant to due diligence and fit and proper tests. Throughout this process, we ensure that all forms are correctly completed and that the file presents a clear and coherent picture of the applicant’s eligibility and intentions. This careful preparation reduces the likelihood of requests for additional information and supports a smoother assessment.
File through authorised mandatory
Thecompleted application is then formally submitted to the Maltese authorities bythe authorised registered mandatory. At this stage, the authorities review thefile, conduct their own checks and may ask for clarifications or supplementarydocumentation. We manage all communications on the client’s behalf, providing timely and accurateresponses to any queries. Clients are kept informed of progress and anydevelopments that could affect timelines or conditions. This structuredinteraction with the authorities ensures that the application is handled in aprofessional and transparent manner.
Confirmation of Malta Retirement Programme
If the authorities are satisfied that all criteria are met and due diligence has been successfully completed, they will issue confirmation that the applicant has been granted special tax status under the Malta Retirement Programme. We then brief the client carefully on the scope of the status, the applicable 15 percent tax treatment and the minimum tax obligations. We also explain the ongoing conditions, including residence and reporting requirements, and how to keep records for compliance and audit purposes. From this point forward, we can assist with annual tax compliance to ensure that the benefits of the programme are preserved over the long term.
FAQs
[question]What is the Malta Retirement Programme and who can apply?[/question]
[answer]The Malta Retirement Programme is a special tax and residency regime for pensioners from the EU, EEA and Switzerland who wish to retire in Malta and receive their pension in Malta. It offers a flat 15 percent tax rate on foreign income that is received in Malta, subject to minimum tax and other conditions. Applicants must satisfy nationality, pension, property and due diligence requirements, and they must intend to establish a genuine retirement base in Malta.[/answer]
[question]How is my pension taxed under the Malta Retirement Programme?[/question]
[answer]Under the programme, foreign sourced income which is received in Malta, including pension income, is generally taxed at a flat rate of 15 percent, subject to an overall minimum annual tax. Where relevant conditions are met, beneficiaries may also access Malta’s double tax relief mechanisms to mitigate exposure to double taxation. Income that is arising in Malta may be subject to standard Maltese tax rates and is treated separately from foreign income remitted to Malta.[/answer]
[question]Do I need to buy property in Malta to qualify?[/question]
[answer]Applicants must hold a qualifying property in Malta or Gozo, but the rules allow for either a purchase or a rental option. Those who prefer to purchase must invest in property above specific value thresholds, while those who opt to rent must enter into a lease that meets the minimum annual rent requirement. In both cases, the property must be used as the applicant’s principal place of residence in Malta and must be maintained for as long as the special tax status is held.[/answer]
[question]Can I work in Malta if I am on the Malta Retirement Programme?[/question]
[answer]The Malta Retirement Programme is designed for individuals who are genuinely retired, and beneficiaries are generally not permitted to take up employment in Malta under this regime. The focus of the programme is on pension income and retirement living rather than active employment. If a retiree wishes to explore any form of ancillary activity, this must be carefully evaluated to ensure that it does not conflict with the conditions of the programme or affect their special tax status.[/answer]
[question]What ongoing obligations do I have after approval?[/question]
[answer]Once special tax status is granted, beneficiaries must continue to satisfy the programme’s requirements on property, insurance, residence and reporting in order to retain their status. This includes maintaining the qualifying property, ensuring that pension income is received in Malta, keeping appropriate insurance cover and respecting any minimum presence or maximum absence thresholds set by the regime. Annual tax returns and any programme specific declarations must be filed correctly and on time. Professional support can help ensure that these obligations are met year after year, so the benefits of the Malta Retirement Programme are fully preserved.[/answer]
Related Solutions
Tax Efficiency
Flat rate tax benefits
EU Residency
Rightfully live in Malta
Tax Efficiency
Pay tax only on remitted income
Global Flexibility
Ideal for international earners
