The Malta Retirement Programme (MRP): Eligibility & Application Process
The Malta Retirement Programme (MRP) is a scheme introduced under Maltese law which allows retirees (EU/EEA/Swiss and non‑EU nationals) to obtain tax‑residence status in Malta under preferential conditions.
It grants special tax status to qualifying pensioners who relocate to Malta and remit their pension income locally. Applications are filed via an Authorised Registered Mandatary (ARM) and subject to specific eligibility and procedural requirements.
Who Can Apply – Key Eligibility Criteria
Application Process:
1. Appoint an Authorised Registered Mandatary (ARM).
2. Submit the MRP application form and supportingdocumentation.
3. Pay the non‑refundable administrative fee of €2,500.
4. Application is vetted by the Commissioner for Revenue; if complete, a Letter of Intent (valid 12 months) is issued.
5. Provide proof of property, minimum tax payment, and residence notice within the validity period.
6. Receive Letter of Confirmation granting special tax status under the MRP.
7. File annual declaration and maintain qualifying property and insurance.
Tax Treatment
Beneficiaries under the MRP are taxed at a flat rate of 15% on foreign income remitted to Malta. Income arising in Malta is taxed at standard Maltese rates (up to 35%).
Minimum annual tax: €7,500, plus €500 for each dependent or household staff. Beneficiaries may claim double taxation relief under Article 74 of the Income Tax Act.
Cessation of Status
Status may cease by:
– Choice of the beneficiary (written notice to Commissioner for Revenue).
– Default for non‑compliance with residency or tax conditions.
– Death of the beneficiary, with limited transfer to dependents under specific rules.S
Summary Table
Requirement | Detail |
Pension income | ≥ 75% of total chargeable income |
Property ownership/rental | Purchase: €275,000 (Malta) / €220,000 (Gozo/South); Rent: €9,600 p.a. (Malta) / €8,750 (Gozo/South) |
Stay in Malta | ≥ 90 days/year (5-year average) |
Stay elsewhere | ≤ 183 days/year in any other single jurisdiction |
Minimum tax | €7,500 per year + €500 per dependent |
Health insurance | Comprehensive cover across EU |
Application fee | €2,500 non-refundable |
Submission via ARM | Mandatory |
Applicants are strongly advised to consult a qualified professional before applying to ensure compliance with all requirements.
For assistance with the Malta Retirement Programme, documentation and compliance, contact us on info@vaialegal.com .
