MRP — Malta Retirement Programme (MRP)

The Malta Retirement Programme (MRP) is a specialized tax residence scheme designed for retirees from both EU and non-EU countries who wish to relocate to Malta. It offers a highly attractive tax environment, allowing beneficiaries to pay a flat 15% tax rate on foreign pension income that is remitted to Malta, subject to a minimum annual tax payment of €7,500. The programme is specifically tailored for individuals who are no longer in active employment and seek a secure, stable, and high-quality lifestyle within the European Union. By providing a clear framework for tax residency, it enables retirees to enjoy Malta's Mediterranean climate, healthcare system, and cultural heritage while maintaining tax efficiency.

To qualify, applicants must demonstrate that their pension forms the vast majority of their income and must commit to maintaining a principal residence in Malta, either through purchase or long-term lease. The programme includes strict compliance requirements, such as a minimum stay of 90 days per year averaged over five years and a prohibition on spending more than 183 days in any other single jurisdiction. Applicants must also pass a rigorous 'fit and proper' due diligence process and maintain comprehensive health insurance. Because the application process requires specialized knowledge of Maltese tax law, it must be handled by an Authorised Registered Mandatary (ARM) who acts as the liaison between the applicant and the Maltese tax authorities.