Malta Retirement Programme
Key Benefits
- Favourable tax rate of 15% on pension or foreign income remitted to Malta.
- No tax on foreign income not remitted to Malta or on foreign capital gains (even if remitted).
- Access to Malta’s high quality of life, with over 300 days of sunshine, crystal-clear seas, and a safe environment.
- Freedom to travel within the Schengen Area (up to 90 days per year, averaged over 5 years).
- Opportunity to reside in a member state of the European Union with a top-tier healthcare system (ranked 5th globally by WHO).
- English as an official language, making integration seamless.
- No minimum stay requirement, but must reside in Malta at least 90 days/year (averaged over 5 years) and not exceed 183 days in any other jurisdiction annually.
Malta Retirement Programme
Key Benefits
- Favourable tax rate of 15% on pension or foreign income remitted to Malta.
- No tax on foreign income not remitted to Malta or on foreign capital gains (even if remitted).
- Access to Malta’s high quality of life, with over 300 days of sunshine, crystal-clear seas, and a safe environment.
- Freedom to travel within the Schengen Area (up to 90 days per year, averaged over 5 years).
- Opportunity to reside in a member state of the European Union with a top-tier healthcare system (ranked 5th globally by WHO).
- English as an official language, making integration seamless.
- No minimum stay requirement, but must reside in Malta at least 90 days/year (averaged over 5 years) and not exceed 183 days in any other jurisdiction annually.
Eligibility criteria
- Be over 55 and not in employment in Malta.
- Pension must constitute at least 75% of chargeable income, fully remitted to Malta (minimum €10,000/year, or €15,000 with a spouse).
- For applications received until 31 December 2026: Own a property worth €275,000 (Malta) or €220,000 (South Malta/Gozo), or lease for €9,600/year (Malta) or €8,750/year (South Malta/Gozo). For applications submitted from 1 January 2027: own a property worth at least €700,000, or lease a property for at least €14,000 per year.
- Possess stable resources to support self and dependants, with EU-wide health insurance.
- Provide a police conduct certificate (issued within 6 months) and pass a fit-and-proper test.
Application Process
- Application fee: €2,500 for applications received until 31 December 2026 (non-refundable, covers applicant and dependants). For applications submitted from 1 January 2027, the application fee will be €8,500.
- Processing time: 3–4 months. For applications received until 31 December 2026, residency is initially valid for 1 year, renewable for 2-year periods. For applications submitted from 1 January 2027, see “Validity and renewal” below.
- Residence cards: €500/person, renewed every 5 years (€100 per year)
- immVest International will guide you through due diligence, property acquisition, and compliance requirements.
Eligibility criteria
- Be over 55 and not in employment in Malta.
- Pension must constitute at least 75% of chargeable income, fully remitted to Malta (minimum €10,000/year, or €15,000 with a spouse).
- For applications received until 31 December 2026: Own a property worth €275,000 (Malta) or €220,000 (South Malta/Gozo), or lease for €9,600/year (Malta) or €8,750/year (South Malta/Gozo). For applications submitted from 1 January 2027: own a property worth at least €700,000, or lease a property for at least €14,000 per year.
- Possess stable resources to support self and dependants, with EU-wide health insurance.
- Provide a police conduct certificate (issued within 6 months) and pass a fit-and-proper test.
Application Process
- Application fee: €2,500 for applications received until 31 December 2026 (non-refundable, covers applicant and dependants). For applications submitted from 1 January 2027, the application fee will be €8,500.
- Processing time: 3–4 months. For applications received until 31 December 2026, residency is initially valid for 1 year, renewable for 2-year periods. For applications submitted from 1 January 2027, see “Validity and renewal” below.
- Residence cards: €500/person, renewed every 5 years (€100 per year)
- immVest International will guide you through due diligence, property acquisition, and compliance requirements.
New Rules applicable from 1st January 2027
Under Legal Notice 195 of 2026 (Individual Tax Programme Rules, 2026), applications submitted from 1 January 2027 will be subject to a revised framework: a minimum annual tax of €15,000, higher property thresholds, a revised application fee and a five-year special tax status with renewal. Applications received on or before 31 December 2026 benefit from transitional protection until 31 December 2031. Each section on this page shows the rules for applications received until 31 December 2026 and for those submitted from 1 January 2027.
Validity and renewal
For applications submitted from 1 January 2027, once the Commissioner confirms that the applicant qualifies, a written decision granting special tax status is issued. The status remains valid for five years unless withdrawn because the eligibility conditions are no longer satisfied.
After the initial period, beneficiaries may renew for further five-year periods by submitting the prescribed application form, providing any supporting documentation requested and paying a non-refundable administrative fee of €2,500. The Commissioner should not refuse a renewal request without reasonable justification.
Transitional arrangements
Any special tax status granted on or before 31 December 2026, and any application received by that date, remains valid until 31 December 2031, even if the approval is issued after 31 December 2026. Applications submitted from 1 January 2027 onwards are subject to the new framework.
Request
A Malta Retirement Programme Brochure
Discover how the Malta Retirement Programme allows you to enjoy your golden years in one of Europe’s most desirable destinations. Benefit from a favourable 15% flat tax rate on your pension income, visa-free Schengen travel, a high-quality healthcare system, and a safe, welcoming environment. With Malta’s rich history, sunny climate, and vibrant community, this programme is ideal for retirees seeking comfort, culture, and peace of mind.
Complete the form below to receive a link to download the full brochure. Our team will also reach out to personally guide you through the next steps.
Request
A Malta Retirement Programme Brochure
Discover how the Malta Retirement Programme allows you to enjoy your golden years in one of Europe’s most desirable destinations. Benefit from a favourable 15% flat tax rate on your pension income, visa-free Schengen travel, a high-quality healthcare system, and a safe, welcoming environment. With Malta’s rich history, sunny climate, and vibrant community, this programme is ideal for retirees seeking comfort, culture, and peace of mind.
Complete the form below to receive a link to download the full brochure. Our team will also reach out to personally guide you through the next steps.
