Malta, a European Union Member State, is a culturally diverse, sunny, peaceful Mediterranean Island with great healthcare and telecommunication services and fantastic all-round benefits for residents, placing it as an ideal location for retirement.

The Malta Retirement Programme Rules provides a special tax status to individuals that meet a set number of conditions. Individuals may benefit from a 15% flat tax rate on foreign sourced income remitted to Malta. The Programme requires that an individual is in receipt of a pension that is received in Malta, which is at least 75% of the individual’s chargeable income.

Until recently, the Retirement Programme benefits were only eligible to EU/EEA/Switzerland applicants. With the introduction of Legal Notice 69 of 2020, the Malta Retirement Programme Rules have now been extended to all individual, except Maltese nationals.

Non-EU Nationals who satisfy the Programme requirements will be allowed to apply for the Malta Retirement Programme and benefit from the above special tax status. In addition, the concept of special tax status inheritance has now been introduced through the latest amendment to the Programme Rules.

Main Benefits:

  • Possibility to settle in Malta and travel within the Schengen Area;
  • 15% flat income tax rate on all Malta remitted income;
  • Remittance basis of taxation;
  • Special tax status inheritance.

There is no need for the applicant to be present in Malta in order to submit the application for the Malta Retirement Programme. An authorized registered mandatory of your choice will be able to liaise with the Commissioner for Revenue and handle all documents that are required in order to fulfil the Programme requirements.

E&S Group provides the services of an authorized registered mandatory and is able to assist interested individuals in their application under the Malta Retirements Programme and any other programme that provides the applicant with a special tax status.

For more information on the different residency and retirements programmes, kindly contact us on or call us on +356 20103020. Our pro-active team is eager to help you set up your new home.

Leave a Reply