Malta Retirement Programme

Special tax status for non-Maltese pensioners who hold a qualifying Maltese property, receive a pension in Malta and are not employed; non-EU nationals apply for a temporary residence permit as economic self-sufficient persons. ^{1 2}

What you must show and pay

• An investment of at least EUR 275,000 (≈ $307,000) · Qualifying property, purchase option: immovable property bought on or after 1 July 2013 for at least EUR 275,000 (≈ $307,000) in Malta, or EUR 220,000 (≈ $246,000) in Gozo or the south of Malta, occupied as the primary residence. Alternative: rent a property instead. ¹
• An investment of at least EUR 9,600 a year (≈ $10,700) · Qualifying property, rental option instead of buying: a lease of at least EUR 9,600 (≈ $10,700) a year in Malta, or EUR 8,750 (≈ $9,770) a year in Gozo or the south of Malta, for the primary residence. ¹
• A fee of EUR 7,500 a year (≈ $8,380) · Minimum tax for the beneficiary each year, plus EUR 500 (≈ $560) a year for each dependant and special carer; paid in full in the year the status is granted and the year it ends. Foreign-source income received in Malta is taxed at 15%. ¹
• A fee of EUR 2,500 (≈ $2,790) · Administrative fee paid with the application to the Commissioner for Revenue. ¹
• A fee of EUR 100 (≈ $110) · Fee for a new or renewal economic self-sufficiency residence permit application (non-EU nationals). ²

Requirements

• The applicant is not a Maltese national and is not domiciled in Malta, with no intention to become domiciled within five years. ¹
• The applicant receives a pension in periodic payments, all received in Malta, that makes up at least 75% of chargeable income. ¹
• The applicant is not in an employment relationship; non-executive board posts and public-interest roles are allowed. ¹
• The applicant is not a beneficiary of the Global Residence Programme, high-net-worth, Highly Qualified Persons or similar tax rules. ¹
• A qualifying property in Malta or Gozo, bought for at least EUR 275,000 (≈ $307,000) (EUR 220,000 (≈ $246,000) in Gozo or the south), occupied as the primary residence. ¹
• Alternatively, a lease of at least EUR 9,600 (≈ $10,700) a year (EUR 8,750 (≈ $9,770) in Gozo or the south). ¹
• Minimum tax of EUR 7,500 (≈ $8,380) a year for the beneficiary and EUR 500 (≈ $560) a year for each dependant and special carer. ¹
• Administrative fee of EUR 2,500 (≈ $2,790) on application. ¹
• A valid travel document. ¹
• Sickness insurance for all risks across the EU normally covered for Maltese nationals, for the beneficiary and dependants. ¹
• An authorised registered mandatary, such as a lawyer or accountant, files the application with the Commissioner for Revenue. ¹
• Non-EU nationals then apply online for a temporary residence permit as economic self-sufficient persons. ²
• The beneficiary stays in Malta at least 90 days a year, averaged over five years, and no more than 183 days in another jurisdiction in a calendar year. ¹
• The status ends if the beneficiary becomes a long-term or permanent resident of Malta or no longer holds a qualifying property. ¹

Stay

• The tax status continues while the conditions are met; the residence permit for non-EU nationals is applied for separately as an economic self-sufficient person.

Nationality

Non-Maltese nationals; EU and non-EU nationals can apply, and non-EU nationals also need a Maltese residence permit. Not open to: Malta.

Work

Beneficiaries must not be in an employment relationship; non-executive board posts and philanthropic, educational or research roles are allowed.

Family

Spouse or partner in a stable and durable relationship, unmarried minor children and adult children with a serious illness or disability count as dependants; each dependant adds EUR 500 (≈ $560) a year to the minimum tax.

Fine print

Becoming a long-term or permanent resident, or a Maltese national, ends the retirement tax status.

Checked 2026-10-12

Official sources

1. Malta Retirement Programme Rules (S.L. 123.134, as amended by L.N. 269 of 2014 and L.N. 69 of 2020) · Government of Malta (legislation.mt) · checked 2026-10-11
2. Economic self-sufficient persons: temporary residence permit · Identità, Government of Malta · checked 2026-10-11
3. Long-term residence (non-employment permits) · Identità, Government of Malta · checked 2026-10-11
4. Maltese Citizenship Act (Cap. 188) · Government of Malta (legislation.mt) · checked 2026-10-11