Malta Retirement Programme
A dedicated residence programme for pensioners who wish to enjoy retirement in Malta with favorable tax treatment.
For: Retirees (65+) receiving a pension from abroad.Estimated Timeline
3-5 months
The Application Process
Step by step, from start to approval.
Application Filing
The Malta Retirement Programme (MRP) is administered by the Commissioner for Revenue, not Residency Malta. The file is prepared with a registered tax adviser in Malta and lodged together with the property paperwork and pension documentation.
- Property: purchase of at least €275,000 (€220,000 in south Malta or Gozo) OR rental of at least €9,600/year (€8,750 in south Malta or Gozo), with the property as the applicant's principal place of residence.
- Pension proof: 75% of qualifying income must come from a pension stream (state, occupational, or private), with full evidence of stability and longevity.
- Apostilled criminal-record certificate, medical certificate of good health, and evidence of comprehensive private health insurance valid in Malta.
- Administrative fee: €2,500 for non-EU/EEA/Swiss applicants; lower or waived in some categories.
Tax Registration
MRP carries a special tax status: 15% flat tax on foreign-source pension income remitted to Malta, with a minimum annual tax of €7,500 main applicant + €500 per dependent. You register for this status as part of the MRP filing.
- Foreign-source income that's not remitted to Malta is not taxed in Malta (full remittance basis applies).
- Maltese-source income is taxed at standard rates.
- The €7,500 minimum is the floor: if 15% of remitted income is higher, that's the tax due.
- A tax-clearance certificate from the country where the pension is paid is usually required to avoid double taxation.
Due Diligence
The Maltese authorities run criminal, financial, and integrity checks on the main applicant and adult dependents. The process typically takes 2 to 3 months and is sometimes accelerated for EU citizens with full pension documentation.
- Source-of-wealth and source-of-funds documentation is reviewed for the property purchase and ongoing remittances.
- Background checks include international criminal records, sanctions lists, and significant financial-regulatory databases.
- Identity Malta liaises with the Commissioner for Revenue: the file moves between the two offices through this stage.
- Site visits or interviews are uncommon at this stage and reserved for cases that flag at the integrity check.
Residence Card
Once the file is approved, you receive a Maltese residence permit and an MRP certificate confirming the special tax status. The permit and tax status renew annually, subject to continued compliance.
- Stay rule: at least 90 days per year in Malta on a 5-year average, and no more than 183 days in any other single jurisdiction.
- Property and pension conditions must be maintained for the duration of the status: changes (sale, downsize, lease change) require notification to the Commissioner.
- Dependents (spouse, dependent children, dependent siblings, dependent parents in some cases) share the status without separate qualification.
- Long-term residence (after 5 years) and citizenship are separate processes, MRP does not provide a direct citizenship track.
Core Requirements
What you need to qualify for this visa.
You must be at least 65 years old (born after 1 January 1962; early pension eligibility from age 61)
Over 75% of your income must come from a pension, and you are not allowed to work
Property in Malta: purchase (min. €275,000, or €220,000 in Gozo/South Malta) or rental (min. €9,600/year, or €8,750 in Gozo/South Malta)
Private health insurance covering treatment and healthcare costs in Malta
Non-EU applicants must pay a €2,500 administrative fee
You must spend at least 90 days per year in Malta and cannot stay in another Schengen country for more than 6 months
Clean criminal record and health certificate
Do You Qualify?
Answer a few quick questions to see if you meet the key requirements for this visa.
Is at least 75% of your total income from a pension?
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