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The Malta Retirement Programme (MRP) offers the applicant a special tax
status within the Maltese territory. An individual may benefit through this
programme if they are in receipt of a pension that constitutes at
least 75% of the chargeable income.
Who may apply?
1) EU/EEA/Swiss nationals and Non-EU nationals.
2) Who is not a beneficiary of any other tax programme.
3) Owns or rents a qualifying owned property or qualifying rented property
which the individual occupies as his principal place of residence
worldwide. The values of the property must be as follow:
A. Owned:
i. Immovable property situated in Malta other than in the south of Malta
must be of a minimum value of €275,000.
ii. Immovable property situated in the south of Malta or Gozo must be of
a minimum value of € 220,000.
B. Rented:
i. Immovable property situated in Malta other than in the south of Malta
Malta must be of a minimum value of € 9,600 per annum
ii. Immovable property situated in the south of Malta and Gozo Malta
must be of a minimum value of € 8,750 per annum
Minimum Tax
Beneficiaries of special tax status granted in terms of the MRP will need to pay a minimum tax in respect of the income arising outside Malta which is received in Malta of seven thousand and five hundred euro (€7,500) in respect of the beneficiary and five hundred euro (€500) per year of assessment for every dependent and every household staff.