The Malta Retirement Programme (MRP) is a special tax residency scheme that allows eligible international retirees to establish residence in Malta while benefiting from a 15% flat tax rate on qualifying foreign pension income remitted to the country. All applications must be submitted through a licensed Authorised Registered Mandatary (ARM), such as Global Citizen Solutions.
This guide explains the program’s eligibility requirements in 2026, tax benefits, property criteria, application process, and what you need to do to maintain your special tax status.
Malta Retirement Programme: Key Takeaways
The Malta Retirement Programme (MRP)
The Malta Retirement Programme (MRP), also known as the Malta Retirement Visa, is a tax residency scheme for EU and non-EU, EEA, and Swiss retirees whose main income is a pension. It offers a 15% tax rate on foreign income remitted to Malta, with a minimum tax of €7,500 per year plus €500 per dependent.
To qualify, applicants must buy property worth at least €275,000 in Malta or €220,000 in Gozo/South Malta, or rent for at least €9,600 per year (€8,750 in Gozo/South Malta). They need to live in Malta for at least 90 days per year, averaged over five years, and not spend more than 183 days in any other country annually. Employment is not allowed, except for certain directorship roles.
Malta Retirement Program Eligibility Requirements 2026
To qualify for special tax status under the Malta Retirement Programme (MRP), applicants need to meet the eligibility criteria set out in Subsidiary Legislation 123.134.
1. Main eligibility and pension requirements
- The 75% pension rule: Your foreign pension must make up at least 75% of your total chargeable income.
- Employment restrictions: You cannot work in Malta under the MRP. However, you can hold a non-executive board position in a Maltese company or take part in approved philanthropic, educational, or public research and development activities.
- Nationality and domicile: The program is open to EU, EEA, Swiss, and third-country nationals. This means you cannot be a Maltese citizen, be domiciled in Malta, or intend to establish domicile in Malta within five years of receiving special tax status.
- Physical presence: You must spend an average of at least 90 days per year in Malta over a rolling five-year period.
- Health insurance: You are required to maintain comprehensive coverage that extends to Malta and the European Union.
- Fit and proper assessment: All applicants must pass background, due diligence, and anti-money laundering (AML) checks. Applications also need to be submitted through a licensed Authorized Registered Mandatary (ARM), like Global Citizen Solutions.
Property requirements
Applicants are also required to purchase or rent a qualifying property that serves as their main place of residence in Malta or Gozo and meets the minimum thresholds
| Region | Minimum Purchase Price | Minimum Annual Rent |
|---|---|---|
| Malta (North and Central) | €275,000 | €9,600 |
| Gozo and South Malta | €220,000 | €8,750 |
Important: The qualifying property cannot be sublet and can only be occupied by the beneficiary, approved dependants, and any registered special carers.
Who qualifies as a dependent under the Malta MRP?
- Spouse with a valid marriage certificate
- Partner in stable and durable relationships
- Minor children
- Children with illness or disability
- Children 18-25, including adopted or fostered
- Malta allows couples in a civil partnership to apply together. Similarly, couples in a same-sex relationship can also apply together.
Required Documents for the Malta Retirement Program
Non-EU documents must be apostilled or legalized where required, applicants over 18 also need to submit a police clearance certificate, and married or separated applicants must include a marriage certificate.
Here is a list of the documents needed:
- To apply for the Malta Retirement Programme, you will generally need to provide the following documents:
- A valid passport and recent passport-sized photographs
- Proof of your foreign pension income
- Evidence of qualifying property ownership or a lease agreement in Malta
- Comprehensive health insurance covering Malta and the European Union A police clearance certificate issued within the last six months
- Birth and, where applicable, marriage certificates
- Proof of your current residential address
- The €2,500 administrative fee, payable to the Commissioner for Revenue
Depending on your circumstances, you might also need to provide additional documents, such as a residence permit, bank reference, sworn affidavit, employment documentation for household staff, or supporting documents relating to dependants.
Malta Retirement Programme Step by Step Application Process
Applications under the Malta Retirement Program can only be submitted through an Authorized Registered Mandatary (ARM), as the Malta Tax and Customs Administration (MTCA) does not accept direct applications from individuals. As a licensed ARM, Global Citizen Solutions is authorized to prepare and submit your application, manage the due diligence process, and liaise directly with the Maltese authorities on your behalf.
1. Submit your application
Applications must be submitted through a licensed Authorised Registered Mandatary (ARM), Your ARM will prepare and submit your complete application, including all supporting documentation and the non-refundable administrative fee of €2,500, directly to the Commissioner for Revenue.
2. Application assessment
The Commissioner for Revenue will assess your application to confirm that you satisfy the Malta Retirement Programme’s eligibility requirements. If any information or supporting documents are incomplete or require clarification, your ARM will be notified and can provide the necessary documentation on your behalf.
3. Fulfill the property requirement
You are not required to purchase or lease qualifying property before submitting your application. However, your special tax status cannot be granted until a certified copy of the final property deed or lease agreement has been submitted and verified.
4. Receive the Letter of Intent
Once your application has been approved in principle, the Commissioner for Revenue will issue a Letter of Intent confirming its intention to grant you special tax status under the program. You will also complete and submit the Notice of Primary Residence, confirming Malta as your principal place of residence.
5. Complete the outstanding requirements
The Letter of Intent remains valid for 12 months. During this period, you have to provide your final property documentation, proof of comprehensive health insurance, the signed Notice of Primary Residence, and any additional supporting documents requested by the Commissioner for Revenue.
6. Obtain special tax status
After the Commissioner for Revenue has verified your documentation and confirmed payment of the minimum annual tax, your special tax status under the Malta Retirement Program will be formally granted.
7. Apply for your residence card
Once your special tax status has been confirmed, your ARM will submit your residence permit application through the Identità portal. You will then be invited to Malta to complete your biometric enrolment before your residence card is issued.
8. Maintain your status
To retain your Malta Retirement Program status, you need to continue to comply with the program’s requirements, including maintaining a qualifying property, comprehensive health insurance, and the required residency conditions. The residence permit is initially given for one year and can be renewed in two-year periods, provided all eligibility requirements continue to be met.
Malta Retirement Visa Processing Time
The Malta Retirement Programme application process takes between 3 and 4 months, provided all required documents are submitted correctly. Once your application receives in-principle approval, you have up to 12 months to complete the remaining requirements before your special tax status is confirmed.
Malta Retirement Programme Tax Rules
| Category | Income or Gain | Tax Treatment Under the Malta Retirement Programme (MRP) |
|---|---|---|
| Foreign Pension Income | Foreign pension income remitted to Malta | 15% flat tax rate. Your foreign pension must represent at least 75% of your total chargeable income. Lump sum pension payments are excluded. |
| Other Foreign Income | Foreign investment income, including dividends and interest, remitted to Malta | 15% flat tax rate. Foreign non-pension income, together with Malta-sourced income, cannot exceed 25% of your total chargeable income. |
| Foreign Income Kept Abroad | Foreign income or pension not remitted to Malta | 0% tax. Income that remains outside Malta is generally not subject to Maltese tax. |
| Foreign Capital Gains | Gains from the sale of foreign assets, such as overseas property or shares | 0% tax. Foreign capital gains are generally exempt from Maltese tax, even when the proceeds are remitted to Malta. |
| Malta-Sourced Income | Income earned within Malta, such as local dividends or rental income | 35% tax rate. Employment in Malta is not permitted under the MRP, although non executive board positions and approved philanthropic activities are allowed. |
| Minimum Annual Tax | Annual tax payable to maintain MRP status | €7,500 for the main applicant, plus €500 for each eligible dependent or registered special carer. |
Malta Retirement Programme vs GRP vs MPRP
In addition to the retirement program, Malta also has programs like Malta Global Residence Programme (GRP), which is for non-EU nationals with foreign income. It also provides a 15% flat tax on foreign income remitted to Malta, with a minimum annual tax of €15,000. The Malta Permanent Residence Programme (MPRP) is a separate permanent residency program that requires a qualifying investment, including a property purchase or rental, a government contribution, and a charitable donation. In return, it offers lifelong permanent residency that extends to up to five generations.
| Feature | Malta Retirement Programme (MRP) | Malta Global Residence Programme (GRP) | Malta Permanent Residence Programmme (MPRP) |
|---|---|---|---|
| Best Suited For | Retirees with a qualifying foreign pension | Non-EU individuals and families with foreign income | Non-EU investors seeking permanent residence |
| Residence Status | Renewable tax residence | Renewable tax residence | Permanent residence |
| Main Benefit | 15% tax on qualifying foreign pension income remitted to Malta | 15% tax on qualifying foreign income remitted to Malta | Lifetime residence rights in Malta |
| Minimum Annual Tax | €7,500, plus €500 per eligible dependent | €15,000 per family | No minimum annual tax |
| Government Fees | €2,500 non-refundable administrative fee | €6,000 non-refundable administrative fee | Approximately €99,000 in government contributions, fees, and donations |
| Financial Requirement | Proof of a qualifying foreign pension | Proof of stable financial resources | Minimum net assets of €500,000, including at least €150,000 in financial assets |
| Minimum Stay Requirement | Average of 90 days per year in Malta | No minimum stay, but you cannot spend more than 183 days in any other country each year | No minimum stay requirement |
As part of our commitment to providing transparent and reliable services, we are proud to be a licensed agent in Malta, holding the official license number AKM-AGEN. This certification demonstrates our dedication to the highest standards in the investment migration industry and further enhances our ability to offer expert guidance and support to our clients.
How Can Global Citizen Solutions Help You?
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