Malta Retirement Programme & Special Status

Property Thresholds

Properties must be the principal place of residence and rental agreements must be ≥12 months.

The 15% rate applies only to foreign-source income remitted to Malta. Relief may be available under Malta’s double taxation treaty network or Article 74 of the Income Tax Act.

Dependants & Household Staff

Eligible dependants include:

• Spouse or partner in a durable relationship
• Minor children (including adopted children)
• Dependent adult children unable to support themselves
• Household staff where applicable

An additional €500 minimum tax applies per dependant.

What You Can and Cannot Do

• Must not be employed in Malta
• May hold non-executive board positions
• May participate in philanthropic, educational, or R&D activities of public character

Employment in Malta will invalidate MRP status.

How the Application Process Works

1. Eligibility assessment
2. Application prepared and submitted through an ARM
3. Review by Maltese tax authorities
4. Possible Letter of Intent
5. Submission of property, insurance, and proof of minimum tax payment
6. Confirmation of special tax status

Annual Compliance & Loss-of-Status

MRP status may be withdrawn if:

• Pension is not remitted or falls below 75% of chargeable income
• Loss of qualifying property or lease
• Lack of valid health insurance
• Failure to meet 90-day average stay requirement
• Spending >183 days in another jurisdiction
• Entering employment in Malta
• Establishing Maltese domicile

Ongoing compliance is essential to maintain the benefits of the programme.

Why Retire in Malta

Malta offers:

• English-speaking environment and EU access
• High-quality healthcare with public and private options
• Warm climate with over 300 days of sunshine per year
• Proximity to Europe and ease of Schengen travel once resident
• Flexible property options (purchase or rent)
• Vibrant expat community
• Lifestyle and leisure suited for retirees

All of these factors are particularly relevant for retirees applying under the MRP.

MRP vs Other Malta Residence Routes

How CSB Group Can Help

• Eligibility screening
• Pension analysis and verification
• Property threshold guidance
• ARM application preparation and submission
• Tax modelling and advisory
• Annual compliance and reporting support
• Ongoing assistance to maintain MRP status

Frequently Asked Questions (FAQ)

Q: Can I work in Malta under the MRP?
A: No. Employment is prohibited. Beneficiaries may, however, hold non-executive board positions or participate in qualifying philanthropic, educational, or R&D activities.

Q: What counts as a qualifying pension?
A: Only periodic income, such as state pensions, occupational pensions, annuities, and insurance-based retirement schemes. Lump-sum payments do not qualify.

Q: Who can be included as dependants?
A: Spouse or partner, minor children, dependent adult children who cannot support themselves, and household staff in some contexts.

Q: How long must I stay in Malta?
A: You must spend an average of at least 90 days per year over five years in Malta, while not exceeding 183 days in any other single jurisdiction.

Q: What could cause me to lose my MRP status?
A: Key triggers include loss of qualifying property, failure to remit the pension, loss of insurance coverage, insufficient Malta presence, too much time in another jurisdiction, employment in Malta, or establishing domicile.

Q: How does the application process work?
A: Applications are submitted through an Authorised Registered Mandatory (ARM), reviewed by Maltese authorities, and finalised after providing property, insurance, and proof of minimum tax payment.