Malta Retirement Programme
Residency route facts
Identity
| Official name (local) | Malta Retirement Programme as of 2026-08-07[2][3] |
|---|---|
| Official name (English) | Malta Retirement Programme as of 2026-08-07[2][3] |
| Legal basis | Malta Retirement Programme Rules, S.L. 123.134 (Legal Notice 317 of 2012, as amended by Legal Notices 269 of 2014 and 69 of 2020), made under article 56(23) of the Income Tax Act (Cap. 123) as of 2026-08-07[2][3] |
| Instrument type | Recorded at the source, but not reducible to a single value as of 2026-08-07[1][2] |
Who can apply
| Nationals not served by this route | Sources disagree as of 2026-08-07[1][2][3] |
|---|---|
| Minimum age | Not established from a qualifying source The Rules impose no minimum age; the qualifying condition is receipt of a pension rather than attainment of an age. |
Permit terms
| Initial duration | Not applicable The special tax status runs from the appointed day and has no term; it continues until it ceases under rule 6. The validity of the associated Identita residence permit is not stated on the source page. |
|---|---|
| Renewable | Not applicable The status is not renewed. It ceases automatically on any of the rule 6(1) events, and the beneficiary must notify the Commissioner within four weeks or incur a EUR 5,000 administrative penalty. The associated Identita residence permit is renewable, at the same EUR 100 fee. |
| Work rights | none as of 2026-08-07[2][3] Rule 2 defines a beneficiary as an individual who is not in an employment relationship. The proviso allows a beneficiary to hold a non-executive post on the board of a Malta-resident company – which MTCA states implies that the beneficiary is prohibited from being employed by that company in any capacity – and to take part in activities of a public-character institution, trust or foundation engaged in philanthropic, educational or research and development work in Malta. |
Permanent residence and citizenship
| Counts toward permanent residence | No as of 2026-08-07[2] Rule 6(1)(f) provides that the status ceases if the beneficiary becomes a permanent resident or a long-term resident of Malta, and rule 6(1)(c) if the beneficiary becomes a third country national. Acquiring permanent residence therefore ends the status rather than following from it. This records the effect of the rule, not a statement that time in Malta is disregarded for S.L. 217.05 purposes. |
|---|
Requirements
| Minimum income | Recorded at the source, but not reducible to a single value as of 2026-08-07[2][3] |
|---|---|
| Qualifying income types | pension, annuity as of 2026-08-07[2] Rule 2 defines 'pension' as periodic payments to a former employee in respect of past employment, including remuneration for services rendered to a State or a political subdivision or local authority, and including lifetime or temporary annuities and regular income from an occupational retirement scheme, a personal overseas retirement plan and insurance policies. It expressly excludes a pension paid as a lump sum without periodic payments, any capital sum received by way of commutation of pension, retiring or death gratuity, and consolidated compensation for death or injuries exempt under art. 12(1)(h) of the Income Tax Act. |
| Savings alternative | Not applicable The Rules provide no lump-sum or savings alternative to the pension condition; a lump-sum pension is expressly excluded from the definition of 'pension'. |
| Work prohibited | Yes as of 2026-08-07[2][3] Rule 2 requires the beneficiary not to be in an employment relationship. The permitted exceptions are a non-executive board post at a Malta-resident company and participation in the activities of a public-character philanthropic, educational or research and development body in Malta. |
Process
| Where to apply from | Not established from a qualifying source Rule 3(1) requires the application to be filed by an authorised registered mandatary; the Rules do not state where the applicant must be. The subsequent Identita residence permit application is made online through the Expatriates Unit Portal and requires the applicant already to hold a valid authorisation to reside in Malta, in the form of a residence permit or a visa. |
|---|---|
| Fees |
|
| Quota |
|
Physical presence
| minimum days per year | 90 days · to keep the permit as of 2026-08-07[2] Rule 6(1)(h): the status ceases if the individual resides in Malta for less than ninety days a year averaged over any five-year period. The averaging window means a single short year does not by itself end the status. |
|---|---|
| maximum total absence | 183 days · to keep the permit as of 2026-08-07[2] |
Family inclusion
| Family members may be included | Yes as of 2026-08-07[2] |
|---|---|
| Eligible relations | spouse, unmarried partner, minor child, adult dependent child as of 2026-08-07[2] Rule 2, definition of 'dependent': the spouse or a person with whom the beneficiary is in a stable and durable relationship; the beneficiary's unmarried minor children and adopted minor children of the beneficiary or spouse where custody is held and the children are financially dependent; and non-minor children of the beneficiary or spouse who because of illness or disability of serious gravity are unable to maintain themselves. In every case the dependent must not be a beneficiary of the Global Residence Programme, the High Net Worth Individuals rules, the Highly Qualified Persons Rules, the Qualifying Employment rules in aviation, innovation and creativity or maritime activities, the Residence Programme Rules, the Residents Scheme Regulations or the United Nations Pensions Programme Rules, and must reside with the beneficiary in the qualifying property. |
| Family may apply at the same time | Not established from a qualifying source The Rules do not state whether dependants must be included at application or may be added later. Rule 3(3) provides only for transfer of the status to a dependent on the death of the beneficiary. |
| Family members' work rights | Not established from a qualifying source Not addressed by the Rules. |
Your next step
Read the requirements above considering your own situation: the income multiple, the absence limits, who you can bring. Check the country record for the reference figure those amounts are calculated from, and for anything that has changed recently.
The next step is your own case. That assessment is legal work. Create profile for our assistance in this.
Profile benefits
- A 30-minute call with our consultant, who reads your profile first.
- An offer for legal support built around your case, covering the whole process.
Verification
| Sources cited | 3 |
|---|---|
| of which official (tier 1) | 3 |
| Oldest as-of date | 2026-08-07 |
| Newest as-of date | 2026-08-07 |
| Reviewed on | 2026-08-11 |
| Schema version | 1.1 |
Sources
- [1] Expatriates Unit – Non-EU Nationals / Non-Employment Permits / Economic Self-Sufficient
Identita (Agency for Community and Therapeutic Services / Identity Malta) · official portal · Tier 1 · Accessed 2026-08-07 - [2] Malta Retirement Programme Rules (S.L. 123.134), consolidated text
Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Accessed 2026-08-07 - [3] The Malta Retirement Programme
Malta Tax and Customs Administration · official guidance · Tier 1 · Accessed 2026-08-07