The ‘Maltese Retirement Programme’ (MRP)
The ‘Maltese Retirement Programme’ (MRP)
Malta is a great place to retire and take up residence at any age. The introduction of the Malta Retirement Programme (MRP) is designed for non-Maltese nationals who are not in an employment relationship and receive a pension as their regular source of income. There is also an attractive tax structure supporting this. Beneficiaries of the Malta Retirement Programme may benefit from a 15% tax rate on qualifying foreign-source income received in Malta, subject to a minimum annual tax and the programme's conditions. There is also protection from double taxation through agreements with a large number of countries all over the world which ensure that tax is never paid twice on the same income in different countries.
Other foreign earned income such as dividends, interest and royalties that are remitted to Malta can qualify for a reduced rate of tax or are exempt from taxation (private pensions and certain capital gains).
We recommend that you seek advice from a professional in this field so don’t hesitate to ask us for further information and we will be happy to put you in touch with one of our contacts who specialise in this area.
Application requirements
Firstly, applications have to be submitted by an Authorised Registered Mandatory. Once the applicant has been granted a Registration Certificate, he or she may then apply for tax status within the Malta Retirement Programme (MRP) which benefits from a 15% tax rate.
2027 Important Update
Malta's Malta Retirement Programme will transition into the new Individual Tax Programme from 1 January 2027. The new Retired Pensioner Status retains the 15% tax rate but introduces higher property and minimum tax requirements. Transitional arrangements are available for existing beneficiaries and applications received by 31 December 2026.
Current qualifying criteria
- Open to all non-Maltese nationals
- Individuals benefitting from MRP status must not live in any other country for more than 183 days a year and must also spend at least 90 days a year in Malta (averaged over a 5 year period).
- Individuals must own or rent a property in Malta or Gozo.
- For property purchases (acquired on or after 1 July 2013), the minimum qualifying value is €275,000 for properties in Malta (outside the south of Malta), or €220,000 for properties situated in Gozo or the south of Malta.
- For rentals, there is a minimum annual value of €9600 for Malta and €8750 for Gozo and the south of Malta. When renting there is also a minimum term required of 1 year which has to be supported by a copy of the lease agreement.
- The applicant must receive a pension, supported by appropriate documentation, with at least 75% of their chargeable income consisting of pension income received in Malta.
Successful applicants will have to complete the following steps:
- Open to all non-Maltese nationals
- Applications from “sanctioned” countries are not allowed
- Applicants must pay a minimum tax of €7500 per year plus €500 extra per dependent or household staff member
- There is a non-refundable €2,500 application fee
- Applicants must not already be part of or be benefitting from any other schemes or programs
- The applicant must hold health or sickness insurance that covers themselves and any dependants for EU-wide risks typically insured for Maltese nationals.
- Applicants must show receipt of stable and regular income and financial resources that are sufficient to cover themselves and their family members included
- The MRP is designed for individuals who are not engaged in employment. However, beneficiaries may hold a non‑executive directorship in a Malta‑resident company and may participate in activities connected to public‑interest institutions, trusts, or foundations involved in philanthropic, educational, or research work.
- No criminal record or pose any threat to national security, public policy, public health or public interest
If you require any further information about the ‘Malta Permanent Residence Programme’ or if you want to
discuss the qualifying real estate for this programme then contact our leading team of experts on:
Call +356 2131 0800 /0088 or Email: perry@perry.com.mt
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