In short
Malta's Retirement Programme (MRP) is open to EU and non-EU pensioners whose pension makes up at least 75% of their taxable income. Pension income brought to Malta is taxed at 15%, with a minimum of €7,500 a year plus €500 per dependant; the fee is €2,500, you must own or rent a qualifying property and spend at least 90 days a year in Malta, and you cannot work. From 1 January 2027 the programme is replaced by an Individual Tax Programme with a €15,000 minimum tax, a €700,000 purchase or €14,000 a year rent, and an €8,500 fee — but applications filed by 31 December 2026 keep the current rules until 2031. Retirees also need private health insurance. US citizens remain taxable in the US, and there is no US–Malta Social Security agreement.
Retiring in Malta: key facts
Last verified 28 September 2026| Malta Retirement Programme | Pension at least 75% of your taxable income; 15% tax on pension remitted to Malta, minimum €7,500 a year (+€500 per dependant); €2,500 fee; at least 90 days a year in Malta (rules until end-2026)# Source: CSB Group: MRP · CSB Group: Malta tax residence programmes from 2027 |
|---|---|
| 2027 reform | From 1 January 2027 a new Individual Tax Programme replaces the GRP and the Retirement Programme: minimum tax €35,000 (€15,000 for pensioners), property €700,000 or €14,000 a year rent, €8,500 fee; applications filed by 31 December 2026 keep the old rules until 2031# Source: CC Malta: Malta launches the Individual Tax Programme (2027) · CSB Group: Malta tax residence programmes from 2027 |
| Global Residence Programme | Non-EU nationals; 15% tax on foreign income remitted to Malta, minimum €15,000 a year; buy from €275,000 (€220,000 South/Gozo) or rent from €9,600 a year (€8,750); €6,000 fee (€5,500)# Source: PwC Malta: Global Residence Programme |
| Permanent residence by investment (MPRP) | €60,000 admin fee, €37,000 contribution, €2,000 donation, plus a €375,000 property purchase or €14,000/year rent for 5 years; assets of €500,000 (€650,000 with fewer financial assets)# Source: BDO Malta: MPRP amendments · KPMG Malta (licensed agent): MPRP · Dixcart: MPRP key facts |
| Healthcare | Free public healthcare for people paying Maltese social security; permit holders on the Nomad, GRP, retirement and MPRP routes need private health insurance# Source: Malta EESSI healthcare info |
| Non-domiciled residents | Foreign income is taxed only if brought to Malta; a €5,000 minimum tax applies if foreign income is €35,000 or more# Source: PwC Tax Summaries: Malta — individual taxes |
| Inheritance tax | No inheritance, gift or wealth tax; 5% stamp duty on inherited Maltese property# Source: PwC Tax Summaries: Malta — other taxes |
| US tax treaty | The US–Malta income tax treaty has applied since 1 January 2011; the saving clause keeps US taxation of citizens# Source: IRS: Malta tax treaty documents |
| Maltese pension plans | Since a 2021 IRS–Malta agreement, Maltese personal retirement schemes do not get US treaty pension treatment; the IRS lists them as an abusive arrangement# Source: IRS IR-2021-253 |
| US Social Security agreement | None — the US has no totalization agreement with Malta# Source: SSA: International agreements |
| US reporting | FBAR if foreign accounts exceed $10,000 at any time; Form 8938 from $200,000 at year-end ($300,000 at any time) for a single filer living abroad# Source: IRS: Form 8938 vs FBAR |
| Public transport | Free buses (and the Valletta ferries) for residents with a personalised tallinja card since October 2022# Source: Free Travel Scheme with effect from 1 October 2022 (Malta Public Transport) · Tallinja Ferry Service (Malta Public Transport) |
Not American?
Canadians, Australians, Brits and other non-EU citizens: the same rules apply
The Retirement Programme is open to EU and non-EU pensioners alike, so Canadians, Australians, New Zealanders and Brits apply exactly as described here. Only a few points differ:
- Canada
- Australia
- New Zealand
- United Kingdom
- Japan
- South Korea
- + other visa-free countries
| EU citizens | Can also live in Malta without any programme; the MRP is only about the flat-tax status. |
|---|---|
| Short stays | US citizens can stay visa-free up to 90 days in any 180-day period across the Schengen area, without working. |
| Home-country tax | US citizens stay taxable in the US on all income, including pensions taxed in Malta; most other retirees are taxed only where they live, subject to their country's treaty. |
| Documents from abroad | Need an apostille; the US, Canada (since 11 Jan 2024), the UK, Australia and NZ issue them.Source: HCCH: Apostille Convention status table |
Why Malta
Why Retire in Malta?
English-speaking EU
English is an official language, so healthcare, banks and paperwork work in English.
Mediterranean climate
Long, sunny summers and mild winters, with the sea close to almost every town.
15% flat tax
Pension income brought to Malta is taxed at 15% under the retirement programme, and Malta has no inheritance or wealth tax.
Free buses
Residents with a personalised tallinja card travel free on buses and the Valletta ferries.
Requirements
Malta Retirement Programme: Requirements in 2026
| Requirement | Rules for applications filed by 31 Dec 2026 | From 1 Jan 2027 |
|---|---|---|
| Pension share | At least 75% of your taxable income | Retired-pensioner status under the new programme |
| Tax | 15% on pension brought to Malta, minimum €7,500 a year (+€500 per dependant) | Minimum €15,000 a year |
| Property | Buy for €275,000 (€220,000 South/Gozo) or rent for €9,600 a year (€8,750) | Buy for €700,000 or rent for €14,000 a year |
| Fee | €2,500 | €8,500 |
| Presence | At least 90 days a year in Malta | New programme rules |
Old-rules applicants keep them until 31 December 2031. Source: CSB Group: MRP · CSB Group: changes from 2027
From 1 January 2027 a new Individual Tax Programme replaces the GRP and the Retirement Programme: minimum tax €35,000 (€15,000 for pensioners), property €700,000 or €14,000 a year rent, €8,500 fee; applications filed by 31 December 2026 keep the old rules until 2031.
Other Routes
Alternatives for Retirees
Global Residence Programme (GRP)
For non-EU nationals whose income is not mainly pension. Non-EU nationals; 15% tax on foreign income remitted to Malta, minimum €15,000 a year; buy from €275,000 (€220,000 South/Gozo) or rent from €9,600 a year (€8,750); €6,000 fee (€5,500). Also replaced in 2027.
Permanent residence (MPRP)
Permanent residence for about €99,000 plus property, with no minimum stay — but no special tax rate. MPRP guide →
Ordinary residence as a non-dom
Foreign income is taxed only if brought to Malta; a €5,000 minimum tax applies if foreign income is €35,000 or more.
How It Works
The MRP Application Process
Check your income mix
Your pension must be at least 75% of your taxable income, and you cannot be employed in Malta.
Find a property
Buy or rent a qualifying property and prepare health insurance that covers you in Malta.
Apply through an Authorised Registered Mandatory
A licensed adviser files the application with the €2,500 fee and apostilled US documents.
Get your residence card
After approval, give biometrics at Identità and collect your residence card.
Yearly compliance
File a Maltese tax return, pay at least the minimum tax and spend at least 90 days a year in Malta.
Daily Life
Life in Malta as a Retiree
A single person spends about €880 a month in Valletta before rent, and a central 1-bedroom costs about €1,263 — less in Gozo (about €813) and the south (Numbeo, 2026). Many retirees choose Sliema, St Julian's or Gozo depending on budget and pace.
You still file a US return, an FBAR and possibly Form 8938 each year. The US–Malta income tax treaty has applied since 1 January 2011; the saving clause keeps US taxation of citizens. Since a 2021 IRS–Malta agreement, Maltese personal retirement schemes do not get US treaty pension treatment; the IRS lists them as an abusive arrangement. None — the US has no totalization agreement with Malta, so US and Maltese work records are not combined.
Malta could work for your retirement if
- Most of your income is pension income.
- You can file your application before 31 December 2026, or afford the 2027 thresholds.
- You plan to spend at least 90 days a year in Malta.
- You budget for private health insurance.
FAQ
Frequently asked questions
How much pension income do I need for Malta's Retirement Programme?
There is no fixed amount, but your pension must make up at least 75% of your taxable income, and you must pay at least €7,500 a year in Maltese tax (€15,000 from 2027).
What is the minimum tax under the Malta Retirement Programme?
€7,500 a year plus €500 per dependant for applications filed by 31 December 2026. Under the new programme from 1 January 2027 it is €15,000.
What property do I need to qualify?
Under the 2026 rules you buy for at least €275,000 (€220,000 in the South or Gozo) or rent for at least €9,600 a year (€8,750), as your main home. From 2027 you need to buy for €700,000 or rent for €14,000 a year.
Do I get free healthcare in Malta as a retiree?
Not automatically. Free public care is tied to paying Maltese social security, so retirees on the programme need private health insurance.
Can I work while on the Retirement Programme?
No. You cannot be employed in Malta while you hold the programme.
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