Retirement tax status in Malta

• The Malta Retirement Programme is a special tax status granted by the Commissioner for Tax and Customs. From 1 January 2027 it becomes retired pensioner status under the Individual Tax Programme Rules, 2026. It is not a visa or residence permit: Identità says beneficiaries who already hold a valid permit or visa can apply for a self-sufficiency residence permit.
• You must receive a documented pension, all of it received in Malta, that makes up at least 75% of your chargeable income. A pension means periodic payments for past employment, annuities, and regular income from an occupational retirement scheme, overseas retirement plan or insurance policy. Lump sums do not count. Neither text states a minimum age.
• You cannot be Maltese, a long-term resident or a permanent resident of Malta, or domiciled in Malta, and you must not plan to become domiciled within five years. You also need to communicate adequately in an official language of Malta, be a fit and proper person, and not hold another Maltese special tax status.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue, Identità (Expatriates Unit, Government of Malta). Checked 17 October 2026.

• You need a qualifying home as your main home worldwide: one bought for at least €700,000 or one leased at rent of at least €14,000 a year (2026 rules). To be safe, plan for a purchase above €710,000 or a rent above €15,000 a year. The 2020 guidelines asked for a purchase from €275,000 (€220,000 in Gozo or the south) or rent from €9,600 a year; to be safe, more than €280,000 or €9,700.
• You must have stable, regular resources enough to support yourself and your dependants without Malta’s social assistance, and sickness insurance covering all risks across the EU normally covered for Maltese nationals. Neither text names an amount for the resources.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue. Checked 17 October 2026.

• You give documentary evidence of the pension, a certified copy of a valid travel document and a copy of the sickness insurance policy. The 2020 guidelines also asked for a police conduct certificate with an apostille, issued within six months before applying, and a sworn declaration made before a Commissioner for Oaths in Malta about ongoing proceedings, for every adult in the application.
• Public documents from outside Malta need a Hague apostille, or legalisation by a notary or lawyer where the country is not a party, and documents not in English need a certified translation. The home is evidenced by the final deed or a certified lease of at least twelve months, and only you, your dependants and household staff may live there; it may not be let or sublet.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue. Checked 17 October 2026.

• The application is made only through an authorised registered mandatary: an advocate, legal procurator, notary or accountant, or a firm at least 75% owned by them. Under the 2020 guidelines the Commissioner checks it for completeness, then sends a Letter of Intent valid for twelve months, and confirms the status once you send the signed Notice of Primary Residence, the deed or lease, and the receipt for the minimum tax.
• The sources state no processing time. The 2026 rules start on 1 January 2027; status granted up to 31 December 2026, and applications received by then, continue until 31 December 2031.
• Identità’s page requires a valid permit or visa before the self-sufficiency permit application, made online with travel documents valid at least six months. It states no processing time. Visa-exempt nationals may visit for the first 90 days in every 180, and need a Malta D-visa to stay longer.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue, Identità (Expatriates Unit, Government of Malta). Checked 17 October 2026.

• The non-refundable application fee is €8,500 under the 2026 rules, and €2,500 under the 2020 guidelines. Renewal for each further five-year term costs €2,500.
• Identità charges €100 for a temporary residence permit on the basis of economic self-sufficiency, for new and renewal applications. The 2026 rules add a €5,000 penalty if you do not report a change in your dependants within four weeks.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue, Identità (Expatriates Unit, Government of Malta). Checked 17 October 2026.

• Retired pensioner status lasts five years and can be renewed, at your option, for further five-year periods; renewal is not to be unreasonably withheld. Status granted up to 31 December 2026 runs to 31 December 2031.
• Status ends if you lose the qualifying home (including by letting it), stop receiving the pension in Malta, lack medical insurance, stay in another jurisdiction for more than 183 days in a calendar year, become Maltese, a long-term resident or a permanent resident, or miss the minimum tax. The 2020 guidelines also ended it if you lived in Malta fewer than 90 days a year averaged over five years; the 2026 list has no such test.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue. Checked 17 October 2026.

• Retired pensioner status leads to no permanent residence; Identità’s page states no permanent step. Long-term residence is a separate application after five years of legal, continuous residence in Malta, with stable resources, your own accommodation and integration measures, and it costs €500.
• Becoming a long-term resident, a permanent resident or a Maltese national ends the special tax status, so a move to permanence replaces the 15% rate with ordinary Maltese tax.

Sources: Identità (Expatriates Unit, Government of Malta), Legislation Malta (legislation.mt). Checked 17 October 2026.

• A retired pensioner pays 15% on income arising outside Malta that is received in Malta (by you, your spouse and certain children), with double tax relief available, and 35% on other income. The minimum tax is €15,000 a year, payable in full in the first and last years and not refundable. Under the 2020 guidelines it was €7,500 plus €500 per dependent and household staff.
• The minimum tax is due by 30 April of the year before the assessment year, with a return showing you still meet the conditions. Outside the programme, someone not ordinarily resident or not domiciled in Malta pays tax on foreign income only when received in Malta, and a private firm’s summary says Malta has few specific residence rules.

Sources: Legislation Malta (legislation.mt), Commissioner for Revenue. Checked 17 October 2026.

• Digital nomad visa in Malta
• Work permit in Malta
• Family visa in Malta
• Permanent residence by investment in Malta

• Visas in Malta
• Malta

1. List of third countries whose nationals are exempted from holding a visa when crossing the external borders, Identità (Government of Malta), Central Visa Unit. Checked 16 October 2026. Document uploaded to the Identità site in October 2023; lists Australia, Canada, New Zealand and the United States of America.
2. Identity History Summary Checks (FBI criminal record check), Federal Bureau of Investigation; Internet Archive copy. Checked 15 October 2026. Internet Archive capture of 6 October 2026. Gives the US$18 fee and says the FBI does not forward requests to the State Department for the apostille, so the apostille is a separate step.
3. Malta Retirement Programme Guidelines, version 4.0 (2020), Internet Archive copy of 6 August 2024, Commissioner for Revenue, Malta (now the Commissioner for Tax and Customs). Checked 17 October 2026. Archive copy of 16 pages read on 17 October 2026. Under L.N. 317 of 2012: pension at least 75% of chargeable income, received in Malta; owned property EUR 275,000 (EUR 220,000 in Gozo or the south) or rent EUR 9,600 a year (EUR 8,750 in Gozo or the south); administrative fee EUR 2,500; minimum tax EUR 7,500 plus EUR 500 per dependent and household staff; Letter of Intent valid twelve months; police conduct certificate with apostille issued within six months before the application.
4. US citizens abroad: filing requirements, Internal Revenue Service. Checked 16 October 2026. US citizens abroad file in the same way as those at home, on worldwide income.
5. Malta tax treaty documents, Internal Revenue Service. Checked 16 October 2026. IRS page linking the United States-Malta treaty and its technical explanation.
6. US social security agreements: overview and list, Internet Archive copy of 12 May 2026, US Social Security Administration. Checked 16 October 2026. List of totalization agreements in force: 30 countries, from Italy (1978) to Iceland (2019); Malta is not on it.
7. Malta travel advice and advisories (entry and exit requirements), Government of Canada (travel.gc.ca). Checked 16 October 2026. Last updated 18 August 2026. Malta is a Schengen country; Canadian citizens need no visa for stays up to 90 days in any 180-day period, counted across all Schengen countries; a longer stay needs a visa from the high commission or embassy before departure; the regular Canadian passport must be valid at least 3 months beyond the date you expect to leave the Schengen area; the Entry/Exit System collects a facial image and fingerprints; ETIAS applications are "not yet open" (30 European countries).
8. Processing times and fees (criminal record checks), Royal Canadian Mounted Police. Checked 16 October 2026. Page modified 21 May 2025, opened 16 October 2026. Federal processing fee CAD 25 for each criminal record check; local fees set by the local police agency or accredited fingerprinting agency are extra; 3 business days or less when there is no match, up to 120 business days with manual processing or a possible record match.
9. Five tips for authenticating Canadian documents to use abroad (page of 9 January 2025), Global Affairs Canada. Checked 16 October 2026. Opened 16 October 2026. Canada has been party to the Apostille Convention since January 2024. Global Affairs Canada (Authentication Services Section) apostilles federal documents, including those of the RCMP, and documents from Manitoba, New Brunswick, Newfoundland and Labrador, the Northwest Territories, Nova Scotia, Nunavut, Prince Edward Island and Yukon; Alberta, British Columbia, Ontario, Quebec and Saskatchewan documents go to the province; no fee at Global Affairs Canada in Ottawa; no processing times given.
10. Tax treaties in force: Malta, Department of Finance Canada. Checked 16 October 2026. Page dated 18 December 2024, opened 16 October 2026. Lists "The Canada-Malta Income Tax Agreement, as signed on July 25, 1986" with no protocol. Canada's Department of Finance and the Atlas Tax Map (Malta's Commissioner for Revenue, as of 30 May 2026) both record it in force.
11. Agreement on Social Security between Canada and the Republic of Malta, signed at Toronto 4 April 1991 (CTS 1992 No. 5), Government of Canada (Global Affairs Canada, Treaty Law Division). Checked 16 October 2026. Opened 16 October 2026. Covers the Canadian Old Age Security Act and Canada Pension Plan and Malta's Social Security Act pension schemes. Article VI: an employed person who works in the territory of a Party is subject only to that Party's legislation for that work; a self-employed person who ordinarily resides in one Party and works on their own account in the other is subject only to the legislation of the Party of residence; an employed person covered in one Party who is sent to work in the other for the same employer stays covered in the first, for no more than 36 months without the consent of both authorities. Articles VIII and IX: periods in either country (and in a third state) can be totalized to qualify for pensions.
12. National Police Checks, Australian Federal Police. Checked 16 October 2026. A National Police Check can be used for working overseas; each application costs 57 Australian dollars, or 114 with fingerprints; identity documents worth 100 points are needed. The page does not say whether Cyprus accepts it, and the Cypriot list does not name the document.
13. Notarial services (legalising documents) in Australia, Internet Archive copy of 12 March 2026, Smartraveller (Australian Government, Department of Foreign Affairs and Trade). Checked 16 October 2026. Page last updated 4 March 2026: DFAT legalises Australian public documents and notarised copies by apostille or authentication for 105 Australian dollars; it cannot say whether the overseas authority needs it, so ask that authority.
14. Income tax treaties: treaties in force (Malta), Australian Treasury. Checked 16 October 2026. Page last updated 24 March 2026. Malta: agreement signed 9 May 1984, in force 20 May 1985, with the multilateral instrument applying (the table's MLI date is 1 April 2019).
15. Social Security Agreement between Australia and Malta: frequently asked questions, Internet Archive copy of 7 September 2024, Department of Social Services (Australian Government). Checked 16 October 2026. The current agreement started on 1 July 2005 and replaced the original of 1 July 1991; Australia and Malta share responsibility for paying pensions; Australia adds periods of Maltese insurance to Australian residence; Australia pays covered pensions indefinitely in Malta; at least 10 years of Australian residence is normally needed for the Age Pension.
16. Criminal records: get your own, Ministry of Justice (New Zealand). Checked 16 October 2026. Opened 16 October 2026. The Ministry aims to respond to criminal record check requests within 20 working days; if a country asks for the record to be apostille-certified, you send the record you get to the Department of Internal Affairs.
17. Use your NZ documents overseas (apostille and authentication), New Zealand Government (govt.nz), Department of Internal Affairs Authentication Unit. Checked 16 October 2026. Page last updated 15 September 2026. Lists Malta as an apostille country; NZ$37 for one apostille certificate, 15 working days, or 5 working days on the urgent service (NZ$120).
18. Tax treaties (New Zealand double tax agreements in force, signed and under negotiation), Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026. Opened 16 October 2026. 41 agreements in force; Malta is on none of the lists (in force, signed, or being negotiated).
19. Social Security Agreement with Malta: living in Malta, Work and Income (Ministry of Social Development). Checked 16 October 2026. Opened 16 October 2026. Page for the agreement (updated 23 June 2026): covers NZ Super and Veteran's Pension and Malta's Retirement Pension, Survivor's Pension and Non-contributory Old Age Pension; lets you add periods of residence in either country; contact International Services at least 4 weeks before you leave; needs at least 1 year continuous New Zealand residence between ages 20 and 65 and an intention to live in Malta at least 26 weeks.
20. Individual Tax Programme Rules, 2026 (L.N. 195 of 2026), Government of Malta, Legislation Malta (legislation.mt). Checked 17 October 2026. Official PDF read on 17 October 2026. In force 1 January 2027; four statuses including retired pensioner status; application fee EUR 8,500; renewal EUR 2,500; five-year terms; 15% on income arising outside Malta and received in Malta; minimum tax EUR 15,000 a year for retired pensioners; qualifying property bought for at least EUR 700,000 or rented for at least EUR 14,000 a year; pension at least 75% of chargeable income, all received in Malta; status granted, or applications received, up to 31 December 2026 continue to 31 December 2031.
21. Non-Employment Permits: Economic Self-Sufficient, Identità (Expatriates Unit, Government of Malta). Checked 17 October 2026. Read on 17 October 2026 (no page date shown; page footer 2026). Beneficiaries of the Global Residence Programme, the Malta Permanent Residence Programme and the Malta Retirement Programme can apply for a temporary residence permit on the basis of economic self-sufficiency if they already hold a valid permit or visa; online through the Expatriates Unit Portal; fee EUR 100 for new and renewal applications; travel documents valid at least 6 months; no processing time or validity stated.
22. Visa: frequently asked questions, Identità (Government of Malta). Checked 16 October 2026. Visa-exempt nationals may visit the Schengen area for the first 90 days in every 180 without a visa; a visit of more than 90 days needs a Malta D-visa even for visa-exempt nationals; D-visas are processed by the Central Visa Unit, taking up to 8 weeks from the VFS appointment; fees are non-refundable.
23. Non-employment permits: Long-Term Residence, Identità (Government of Malta), Expatriates Unit. Checked 16 October 2026. Read on 16 October 2026. Third-country nationals legally and continuously resident for five years or more, with stable and regular resources, own accommodation and integration measures under S.L. 217.05; the status is permanent and the permit is issued for five years; fee EUR 500; Form L; online through the Expatriates portal; travel documents valid at least six months.
24. Income Tax Act (Cap. 123), consolidated text, articles 4 and 56, Government of Malta, Legislation Malta (legislation.mt). Checked 16 October 2026. PDF read on 16 October 2026; amendments listed up to Act III of 2026. Article 4(1)(g) provisos (i) and (ii); article 56(1)(b)(i), marked as applicable from the year of assessment 2027 (Act III of 2026, article 13(2)).