The Malta Retirement Programme Rules (MRPR)

Intended applicants: EU / EEA / Swiss nationals who are not in employment, are in receipt of a pension as their regular source of income and do not intend on spending over 183 days in any single jurisdiction outside of Malta.

Main conditions for eligibility:

  • Purchase or rental of a qualifying property in Malta.
  • Must be in receipt of a pension which must be supported by original documentary evidence. The entire pension declared in the application must be wholly received in Malta.
  • This pension income must constitute at least 75% of the beneficiary’s Malta chargeable income for the year.
  • Must be in possession of sickness insurance (which must also cover any dependents.
  • Must not be domiciled in Malta and have no intention to establish domicile in Malta within five years from the date of application.
  • Must reside in Malta for a minimum of 90 days in a calendar year (averaged over a 5 year period) and cannot reside in any one other jurisdiction for more than 183 days.
  • May hold a non-executive post on the board of a company resident in Malta (but are prohibited from being employed by the company in any capacity).

Tax Treatment:

  • The beneficiary (and any dependents) would be subject to a flat rate of 15% on any income that is received in Malta from foreign sources. A minimum tax of €7,500 must be paid by the beneficiary and at least €500 must be paid for every dependent.
  • Any other income of the beneficiary (and dependents) will be charged to tax at the rate 35%. This may include bank interest received from a local source or dividends received from a company registered in Malta.

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