Malta Retirement Programme — Malta Special Tax Regime
🇲🇹 MALTA RETIREMENT PROGRAMME
Malta — Special Tax Regime
Status
Active
Effective From
Jan 1, 2012
📋 DETAILS
Summary
15% flat tax on foreign pension income remitted to Malta for retirees.
Eligibility
Must receive pension as main source of income. Must be EU/EEA/Swiss national.
Benefits
15% flat tax on pension income remitted to Malta. Other foreign income at 35% if remitted.
Requirements
Must pay minimum annual tax of EUR 7,500. Must hold qualifying property.
Limitations
Minimum EUR 7,500 annual tax. Only for EU/EEA/Swiss nationals.
Income Types Covered
Pension income
Duration Details
Indefinite
💰 FINANCIAL
Flat Rate
15.0%
Minimum Tax
EUR 7,500
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax
35.0%
VAT
18.0%
Capital Gains
35.0%
Treaty Count
76
📋 OTHER REGIMES IN MALTA
| Name | Type | Rate |
|---|---|---|
| Global Residence Programme (GRP) | Flat rate | 15.0% |
📚 SOURCE
PwC Worldwide Tax Summaries
View source →