Flat rate
15.0%
minimum tax EUR 7,500
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Malta, without the regime
Overview
- Regime
- Malta Retirement Programme
- Country
- Malta
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2012
- Expires on
- —
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
Other regimes in Malta
| Name | Type | Rate |
|---|---|---|
| Global Residence Programme (GRP) | Flat rate | 15.0% |
View source PwC Worldwide Tax Summaries