Malta Retirement Programme

Malta Retirement Programme is a residence route in Malta (Emerytura). Pension ≥ 65% of chargeable income; property ≥ €275k (€220k South/Gozo) or rent ≥ €9,600 (€8,750); min tax €7,500 + €500 per dependant; ≥90 days/yr in Malta, ≤183 days elsewhere; no employment. Application fee €2,500.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Malta

Arrive intending to reside (home taken, not temporary purpose) → resident from arrival

Resident non-dom: foreign income taxed only if remitted, foreign gains exempt; GRP/MRP minimum-tax regimes

Residence certificate: CfR TRC; GRP holders need ≤183 days in any other country

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Malta on the interactive map →otwórz w bazie → →Strona oficjalna ↗

Retirement visas and pensioner residence →

Requirements at a glance

You must spend about 90 days a year in the country to keep it. Spouse and children can usually be included.

How holders are taxed

15% on pension/foreign income remitted; min €7.5k/yr

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Kategoria	Emerytura
Inwestycja	—
Opłaty (rodzina)	CHF 2'350
Dochód / rok	—
Majątek	—
Min. pobyt	90
PS	—
Obywatelstwo	—
Praca	no
Kto może	all (EU/EEA/CH and non-EU)
Podatek	15% on pension/foreign income remitted; min €7.5k/yr
Stan na	2026-10

Strona oficjalna

otwórz w bazie →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.