--- title: "Malta Retirement Programme requirements 2026: €275k+ needed" url: https://settleanywhere.com/countries/malta/retirement-programme/ lang: en updated: 2026-10-12 --- Malta · Retire or live on savings # Malta Retirement Programme **Investment needed:** €275k+ ≈ $307k Malta Retirement Programme (special tax status for pensioners) Checked against official sources on 12 Oct 2026 [Record corrected 12 Oct 2026](https://settleanywhere.com/changes/corrections/#change-mt-retirement-programme) [Change log](https://settleanywhere.com/changes/) - **Investment needed:** €275k+ ≈ $307k (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 in Malta, or EUR 220,000 in Gozo or the south of Malta, occupied as the primary residence. Alternative: rent a property instead. 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 a year in Malta, or EUR 8,750 a year in Gozo or the south of Malta, for the primary residence. A fee of EUR 7,500 a year (≈ $8,380) · Minimum tax for the beneficiary each year, plus EUR 500 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%. A fee of EUR 2,500 (≈ $2,790) · Administrative fee paid with the application to the Commissioner for Revenue. A fee of EUR 100 (≈ $110) · Fee for a new or renewal economic self-sufficiency residence permit application (non-EU nationals).) - **Who can apply:** Most passports (Non-Maltese nationals; EU and non-EU nationals can apply, and non-EU nationals also need a Maltese residence permit.) - **Work:** Yes (Beneficiaries must not be in an employment relationship; non-executive board posts and philanthropic, educational or research roles are allowed.) - **Tax angle:** Tax relief (Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta: For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally.) ## Key facts Retirement Programme is a retire or live on savings route for Malta. Applicants need an investment of €275k+ ≈ $307k. You can work locally. Checked 2026-10-12 against the official source. - **Money needed:** €275k+ ≈ $307k - **Government fees:** €7,500+/yr ≈ $8,380 · +2 more ## Cost, time and long term To apply: 3 government fees listed below; investment €275k+ ≈ $307k. No lawyer or agent fee is included. **Government fees: €7,500+/yr ≈ $8,380 · +2 more** - 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%. - EUR 2,500 (≈ $2,790) Administrative fee paid with the application to the Commissioner for Revenue. - EUR 100 (≈ $110) Fee for a new or renewal economic self-sufficiency residence permit application (non-EU nationals). **Invested and held: €275k+ ≈ $307k · €9,600+/yr ≈ $11k** - 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. - 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. **Renewal: Renewable** Non-EU nationals renew the economic self-sufficient residence permit online for a EUR 100 (≈ $110) fee; the tax status continues while its conditions are met. [Identità, Government of Malta](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/economic-self-sufficient/) [Government of Malta](https://legislation.mt/eli/sl/123.134/eng/pdf) **Permanent residence: General rule: 5 years of residence** Long-term resident status needs 5 years of legal, continuous residence, stable resources, own accommodation and integration measures. Becoming a permanent or long-term resident ends the retirement tax status. [Identità, Government of Malta](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) [Government of Malta](https://legislation.mt/eli/sl/123.134/eng/pdf) **Citizenship: General rule: 5 years of residence** Naturalisation needs residence for the 12 months before applying and at least 4 years in the 6 years before that, plus English or Maltese and good character. Becoming a Maltese national ends the retirement tax status. [Government of Malta](https://legislation.mt/eli/cap/188/eng/pdf) **Where to apply: Abroad or in-country** A valid authorisation to reside in Malta (a visa or residence permit) is needed before applying online for the economic self-sufficient permit. [Identità, Government of Malta](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/economic-self-sufficient/) **Presence rules: Stay rule** The tax status ends if you live in Malta fewer than 90 days a year on average over any five years, or spend more than 183 days in a calendar year in another country. [Government of Malta](https://legislation.mt/eli/sl/123.134/eng/pdf) ### What you'll need #### Who can apply - The applicant is not a Maltese national and is not domiciled in Malta, with no intention to become domiciled within five years. - The applicant receives a pension in periodic payments, all received in Malta, that makes up at least 75% of chargeable income. - The applicant is not in an employment relationship; non-executive board posts and public-interest roles are allowed. - The applicant is not a beneficiary of the Global Residence Programme, high-net-worth, Highly Qualified Persons or similar tax rules. #### What you must show - 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. - Alternatively, a lease of at least EUR 9,600 (≈ $10,700) a year (EUR 8,750 (≈ $9,770) in Gozo or the south). - 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. - Administrative fee of EUR 2,500 (≈ $2,790) on application. #### Documents - A valid travel document. - Sickness insurance for all risks across the EU normally covered for Maltese nationals, for the beneficiary and dependants. #### Steps 1. An authorised registered mandatary, such as a lawyer or accountant, files the application with the Commissioner for Revenue. 2. Non-EU nationals then apply online for a temporary residence permit as economic self-sufficient persons. #### After you arrive - 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. - The status ends if the beneficiary becomes a long-term or permanent resident of Malta or no longer holds a qualifying property. ## When you become tax resident How Malta decides tax residence and treats foreign-source income, from its tax records. - **Tax residence:** - **At least 90 days in a per year, averaged over any five-year period** Minimum time resident in Malta to keep the special tax status - **More than 183 days in a calendar year** Staying more than this in any other jurisdiction ends the special tax status - **Foreign-source income:** **Remittance basis (non-dom)** For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally. - **Special regime:** **Not ordinarily resident or not domiciled** · Tax relief [All tax rules for Malta](https://settleanywhere.com/countries/malta/tax/) Tax records checked 11 Oct 2026 **Full official text** 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. (sources 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. (source 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. (source 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%. (source 1) - A fee of EUR 2,500 (≈ $2,790) · Administrative fee paid with the application to the Commissioner for Revenue. (source 1) - A fee of EUR 100 (≈ $110) · Fee for a new or renewal economic self-sufficiency residence permit application (non-EU nationals). (source 2) #### Requirements - The applicant is not a Maltese national and is not domiciled in Malta, with no intention to become domiciled within five years. (source 1) - The applicant receives a pension in periodic payments, all received in Malta, that makes up at least 75% of chargeable income. (source 1) - The applicant is not in an employment relationship; non-executive board posts and public-interest roles are allowed. (source 1) - The applicant is not a beneficiary of the Global Residence Programme, high-net-worth, Highly Qualified Persons or similar tax rules. (source 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. (source 1) - Alternatively, a lease of at least EUR 9,600 (≈ $10,700) a year (EUR 8,750 (≈ $9,770) in Gozo or the south). (source 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. (source 1) - Administrative fee of EUR 2,500 (≈ $2,790) on application. (source 1) - A valid travel document. (source 1) - Sickness insurance for all risks across the EU normally covered for Maltese nationals, for the beneficiary and dependants. (source 1) - An authorised registered mandatary, such as a lawyer or accountant, files the application with the Commissioner for Revenue. (source 1) - Non-EU nationals then apply online for a temporary residence permit as economic self-sufficient persons. (source 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. (source 1) - The status ends if the beneficiary becomes a long-term or permanent resident of Malta or no longer holds a qualifying property. (source 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)](https://legislation.mt/eli/sl/123.134/eng/pdf) · Government of Malta (legislation.mt) · checked 2026-10-11 2. [Economic self-sufficient persons: temporary residence permit](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/economic-self-sufficient/) · Identità, Government of Malta · checked 2026-10-11 3. [Long-term residence (non-employment permits)](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) · Identità, Government of Malta · checked 2026-10-11 4. [Maltese Citizenship Act (Cap. 188)](https://legislation.mt/eli/cap/188/eng/pdf) · Government of Malta (legislation.mt) · checked 2026-10-11 ## Retirement Programme and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Retirement Programme | Needs an investment of €275k+ ≈ $307k | – | Yes | | [D7 passive income visa](https://settleanywhere.com/countries/portugal/retirement-own-income-visa/) Portugal | Needs income of €920+ a month ≈ $1,030 | 2 yr, renewable | – | | [Non-lucrative visa](https://settleanywhere.com/countries/spain/nonlucrative-residence/) Spain | Needs income of €2,400+ a month ≈ $2,680 | 1 yr, renewable | No | | [Elective residence](https://settleanywhere.com/countries/italy/elective-residence/) Italy | Needs income of €31k+ a year ≈ $35k | – | No | | [Independent means permit](https://settleanywhere.com/countries/greece/financially-independent-residence/) Greece | Needs income of €3,500+ a month ≈ $3,910 | 3 yr, renewable | – | ## Questions people ask ### How much money do I need for the Retirement Programme? 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. 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. 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. A fee of EUR 2,500 (≈ $2,790). Administrative fee paid with the application to the Commissioner for Revenue. ### How long can I stay on the Retirement Programme? 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. ### Can I work on the Retirement Programme? Yes. Beneficiaries must not be in an employment relationship; non-executive board posts and philanthropic, educational or research roles are allowed. ### Can I bring my family on the Retirement Programme? 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. ### Who can apply for the Retirement Programme? Non-Maltese nationals; EU and non-EU nationals can apply, and non-EU nationals also need a Maltese residence permit. Not open to: Malta. ### Does the Retirement Programme lead to permanent residence in Malta? The general rule for permanent residence in Malta is 5 years of residence. The general rule for citizenship is 5 years of residence. ### Is there a tax break for Retirement Programme holders in Malta? Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta: For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally. It's separate from the visa and has its own conditions. ## Tax Special regime ### [Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta](https://settleanywhere.com/countries/malta/tax/#tax-mt-remittance-basis) Tax relief Foreign-source income: Remittance basis (non-dom) **Details** - On: Income arising outside Malta and received in Malta (remittance basis) - Who: Not ordinarily resident in Malta, or not domiciled in Malta For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed; Maltese-source income is taxed normally. #### Taxed on Income arising outside Malta and received in Malta (remittance basis), plus all Maltese-source income and Maltese capital gains;. #### Who it applies to - Not ordinarily resident in Malta, or not domiciled in Malta (Income Tax Act proviso (i) and (ii)). - Persons charged at 15 cents in the euro under article 56(11) are taxed only on Maltese-source income and capital gains and on foreign-source income received in Malta. #### Exclusions - Maltese-source income and Maltese capital gains are fully taxable. - Foreign-source income that is received in Malta (including foreign-source income remitted) is taxed. #### Tax residence Status depends on ordinary residence and domicile as defined for Maltese tax law; visa status is not the test. #### Visas Independent of the immigration permit. #### Other taxes Social security contributions and VAT are separate; Nomad Residence Permit income rules are in a separate record. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/malta/tax/) ## More in Malta [Nomad Residence Permit](https://settleanywhere.com/countries/malta/nomad-residence-permit/) [MPRP · Buy property](https://settleanywhere.com/countries/malta/mprp-purchase/) [MPRP · Rent property](https://settleanywhere.com/countries/malta/mprp-rent/) [Family Office residency](https://settleanywhere.com/countries/malta/family-office/) [Startup residence](https://settleanywhere.com/countries/malta/startup/) [Blue Card](https://settleanywhere.com/countries/malta/blue-card/) [Key Employee](https://settleanywhere.com/countries/malta/key-employee/) [Single Permit (work)](https://settleanywhere.com/countries/malta/single-permit/) ## Retirement and live-on-savings visas elsewhere [🇫🇷 Visitor card](https://settleanywhere.com/countries/france/visitor-card/) [🇨🇾 Retiree on foreign income](https://settleanywhere.com/countries/cyprus/category-f-retirement/) [🇦🇱 Pensioner permit](https://settleanywhere.com/countries/albania/pensioner/) [🇧🇬 Pensioner residence](https://settleanywhere.com/countries/bulgaria/retirement-pensioner/) [🇦🇹 Financially independent permit](https://settleanywhere.com/countries/austria/settlement-no-gainful-employment/) [🇮🇪 Retirement / Stamp 0](https://settleanywhere.com/countries/ireland/retirement-stamp-0/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-12 against 4 official sources.** Status: verified against the official sources. Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out. 1. [Malta Retirement Programme Rules (S.L. 123.134, as amended by L.N. 269 of 2014 and L.N. 69 of 2020)](https://legislation.mt/eli/sl/123.134/eng/pdf) · Government of Malta (legislation.mt) · checked 2026-10-11 2. [Economic self-sufficient persons: temporary residence permit](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/economic-self-sufficient/) · Identità, Government of Malta · checked 2026-10-11 3. [Long-term residence (non-employment permits)](https://identita.gov.mt/expatriates-unit-main-page/noneu-nationals/non-employment-permits/long-term-residence/) · Identità, Government of Malta · checked 2026-10-11 4. [Maltese Citizenship Act (Cap. 188)](https://legislation.mt/eli/cap/188/eng/pdf) · Government of Malta (legislation.mt) · checked 2026-10-11 Tracked since 2026-10-11. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.