Key facts
- Tax on foreign income received
- 15% flat
- Minimum annual tax
- €7,500 + €500 per dependant
- Buy
- From €275,000 (€220,000 South/Gozo)
- Rent
- From €9,600 (€8,750 South/Gozo)
- Pension share of income
- At least 75%
- Time in Malta
- 90+ days a year (5-year average)
Malta has long been a favourite with retirees from northern Europe — for the climate, the English language, the medical care and a pace of life that suits a long lunch overlooking the sea. The Malta Retirement Programme (MRP) adds a practical reason: a flat 15% tax on foreign income that is received in Malta.
Who can apply
The MRP is unusually broad. It is open to:
- EU, EEA and Swiss nationals, and
- third-country nationals,
who are not Maltese, are not in employment and receive a pension. It is a tax status for people who are genuinely retiring to Malta, not for those who intend to work here. You cannot combine it with another special tax status, and you must not be domiciled in Malta or intend to become domiciled here within five years.
The requirements
| Requirement | Detail |
|---|---|
| Pension income | Received in Malta, and at least 75% of your chargeable income |
| Qualifying property | Buy from €275,000, or €220,000 in the South of Malta and Gozo |
| Or rent | From €9,600 a year, or €8,750 in the South of Malta and Gozo |
| Presence | At least 90 days in Malta each calendar year, averaged over five years — and no more than 183 days in any other single jurisdiction |
| Health insurance | Comprehensive cover for you and your dependants for all risks across the EU |
| Minimum tax | €7,500 a year, plus €500 per dependant |
The qualifying property cannot be let or sublet — it is your home. Some older guides quote a €250,000 threshold for Gozo — that figure is out of date.
How your income is taxed
| Income | Treatment |
|---|---|
| Foreign income (including pension) received in Malta | 15% flat |
| Minimum annual tax | €7,500 + €500 per dependant |
| Foreign income not brought into Malta | Take advice on your wider position |
Because the minimum is €7,500, the programme works best when your remitted foreign income is large enough that 15% comes close to, or above, that figure. Your advisor will compare it with the ordinary non-dom rules, which suit some retirees better.
Choosing where to live
The lower thresholds in the South of Malta and Gozo give retirees real choice:
- a sea-view apartment in Mellieħa or Sliema, close to promenades and cafés;
- a restored house of character in the Three Villages or Mdina and Rabat;
Think about access to healthcare — Mater Dei Hospital is in Msida, and Gozo General Hospital serves the sister island — and about step-free living as the years go on. Read our healthcare guide and the move-in checklist for the practical side.
How to apply
Applications can only be submitted to the Maltese tax authorities through an authorised registered mandatary. Your mandatary checks your income profile, prepares the application and supports your annual compliance. We work alongside them on the property step, confirming before you sign that a home meets the threshold for its location.
Compare the MRP with the other routes in Malta residency options, compared.
