Malta Retirement Programme (MRP)

Special tax status: Tax treatment is assessed separately from immigration registration, residence permission and permission to work. Maintain the applicable qualifying conditions and distinguish current rules from changes taking effect in 2027.

Prepare the retirement tax-status application with the authorised representative, documenting pension income, qualifying housing and health cover. Arrange any immigration permission separately and comply with the continuing residence and tax obligations.

The qualifying pension must be received in Malta and represent at least 75% of chargeable income. Applicants must satisfy the property, health insurance and residence requirements.

Qualifying property and a €2,500 application fee are required under the current regime. Maintain at least 90 days a year in Malta averaged over five years and do not spend more than 183 days in another jurisdiction in a calendar year.

The current regime generally taxes qualifying foreign income received in Malta at 15%, subject to €7,500 annual minimum tax plus €500 for each dependant and household staff member.

From 1 January 2027, the new retired-pensioner category has €15,000 minimum annual tax and a new property and fee structure. Current grants and applications received by 31 December 2026 have transitional treatment until 31 December 2031, subject to compliance. Tax status is not employment permission.