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The Malta Retirement Programme (MRP): Eligibility & Application Process

The Malta Retirement Programme (MRP): Eligibility & Application Process

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  • Immigration

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3 minutes

The Malta Retirement Programme (MRP) is a scheme introduced under Maltese law which allows retirees (EU/EEA/Swiss and non‑EU nationals) to obtain tax‑residence status in Malta under preferential conditions.

It grants special tax status to qualifying pensioners who relocate to Malta and remit their pension income locally. Applications are filed via an Authorised Registered Mandatary (ARM) and subject to specific eligibility and procedural requirements.

Who Can Apply – Key Eligibility Criteria

  •  Pension income: at least 75% of chargeable income, remitted to Malta.
  • Applicant must not be employed in Malta.

  • Property requirement (owned or rented)
    – Owned: €275,000 (Malta) or €220,000 (Gozo/South Malta)

           – Rented: €9,600 p.a. (Malta) or €8,750 p.a. (Gozo/South Malta). 
     Must serve as principal residence; sub‑letting prohibited.

  • Residency: at least 90 days in Malta annually (averaged over 5 years).
  • Cannot reside in another country for more than 183 days per year.
  • Comprehensive health insurance covering the EU.
  • Valid travel document and proof of stable financial means.
  • Clean police conduct (certificate not older than 6 months).
  • Not domiciled in Malta and no intent to establish domicile within 5 years.

Application Process:

  • Appoint an Authorised Registered Mandatary (ARM).
  • Submit the MRP application form and supporting documentation.
  • Pay the non‑refundable administrative fee of €2,500.
  • Application is vetted by the Commissioner for Revenue; if complete, a Letter of Intent (valid 12 months) is issued.
  • Provide proof of property, minimum tax payment, and residence notice within the validity period.
  • Receive Letter of Confirmation granting special tax status under the MRP.
  • File annual declaration and maintain qualifying property and insurance.

Tax Treatment

Beneficiaries under the MRP are taxed at a flat rate of 15% on foreign income remitted to Malta. Income arising in Malta is taxed at standard Maltese rates (up to 35%).

Minimum annual tax: €7,500, plus €500 for each dependent or household staff. Beneficiaries may claim double taxation relief under Article 74 of the Income Tax Act.

Cessation of Status

Status may cease by:

– Choice of the beneficiary (written notice to Commissioner for Revenue).
– Default for non‑compliance with residency or tax conditions.
– Death of the beneficiary, with limited transfer to dependents under specific rules.

 

Summary Table

 

Requirement

Detail

Pension income

≥ 75% of total chargeable income

Property ownership/rental

Purchase: €275k (Malta) / €220k (Gozo/South); Rent: €9,600 p.a. (Malta) / €8,750 (Gozo/South)

Stay in Malta

≥ 90 days/year (5‑year average)

Stay elsewhere

≤ 183 days/year in any other single jurisdiction

Minimum tax

€7,500 per year + €500 per dependent

Health insurance

Comprehensive cover across EU

Application fee

€2,500 non‑refundable

Submission via ARM

Mandatory

Applicants are strongly advised to consult a qualified professional before applying to ensure compliance with all requirements.

For assistance with the Malta Retirement Programme, documentation and compliance, contact us on [email protected].

 

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Yanika Ciantar-Barbara

Lawyer

Dr. Ciantar-Barbara is an experienced lawyer specialising in corporate and commercial law. She graduated with a Doctor of Laws degree from the University of Malta in 2012 and went on to obtain a Master of Laws (LL.M.) in Corporate and Commercial Law from Queen Mary, University of London in 2014.

With over a decade of experience at a leading Big Four firm, Dr Ciantar-Barbara has advised a wide range of local and international clients on complex company law matters. Her practice covers all stages of a company’s lifecycle, including formation, continuation, restructuring, cross-border mergers and divisions, acquisitions, and liquidations. She also assists clients with their day-to-day corporate governance and compliance obligations, including beneficial ownership requirements and statutory reporting.

In addition to her core focus on corporate law, Dr Ciantar-Barbara has handled various employment law matters, offering guidance on issues such as employment contracts and
workplace policies.

Proud member of the Chamber of Advocates and the Institute of Financial Services Practitioners.

Yanika Ciantar-Barbara

Legal Consultant

Dr. Ciantar-Barbara is an experienced lawyer specialising in corporate and commercial law. She graduated with a Doctor of Laws degree from the University of Malta in 2012 and went on to obtain a Master of Laws (LL.M.) in Corporate and Commercial Law from Queen Mary, University of London in 2014.

With over a decade of experience at a leading Big Four firm, Dr. Ciantar-Barbara has advised a wide range of local and international clients on complex company law matters. Her practice covers all stages of a company’s lifecycle, including formation, continuation, restructuring, cross-border mergers and divisions, acquisitions, and liquidations. She also assists clients with their day-to-day corporate governance and compliance obligations, including beneficial ownership requirements and statutory reporting.

In addition to her core focus on corporate law, Dr Ciantar-Barbara has handled various employment law matters, offering guidance on issues such as employment contracts and workplace policies.

Proud member of the Chamber of Advocates and the Institute of Financial Services Practitioners.

Valeriia Simutina

Valeriia Simutina

Office Administrator

As the Office Administrator at Vaia Legal, Valeriia ensures that the firm’s operations run smoothly and efficiently. She specializes in administrative coordination, office management, and business support, allowing the legal team to focus on delivering top-tier services to clients.

Holding a degree in Marketing from Kyiv University, she brings strong organizational and communication skills to her role. Since moving to Malta in 2022, she has been actively involved in office administration, supporting the firm with structured processes and strategic planning. Her ability to anticipate operational needs and implement effective solutions makes her an invaluable part of the Vaia Legal team.

Giovana Cauchioli

Legal Administrator

Giovana Cauchioli joined Vaia Legal as a Legal Administrator, bringing a strong background in legal operations and compliance. She graduated with a Bachelor of Law degree from Universidade Presbiteriana Mackenzie in 2019 and was admitted to the Brazilian bar in the same year. With several years of experience in litigation and general contracts, Giovana has developed a solid understanding of legal frameworks and regulatory processes.

Her professional experience covers various legal sectors, allowing her to provide valuable support in legal administration, contract management, and compliance-related matters. Throughout her career, she has refined her ability to assist in structuring efficient legal processes and ensuring that regulatory requirements are met.

At Vaia Legal, Giovana plays a key role in facilitating legal operations, ensuring that the firm’s work is carried out smoothly and efficiently. Her analytical approach, attention to detail, and commitment to excellence contribute to the firm’s ability to deliver high-quality legal services to its clients.

Dr. Katrina Abela

Founder

Seasoned Lawyer, specializing in Maritime and Aviation Law, having graduated from the University of Malta in 2013. Experienced in yacht and aircraft sale and purchase transactions as well as ownership structures, customs importations, and registration. Successfully assisted several companies in acquiring a Maltese Air Operator’s Certificate, as the key link between the applicant and local authorities, while also consulting on regulatory matters.


Specialties: Commercial Agreements, Sale and Purchase Transactions for Vessels and Aircrafts, Regulation of Aircraft Customs and VAT Status, Importation and Registration matters, AOC applications, Ownership structures and others



Proud member of the Chamber of Advocates, Malta Business Aviation Association, Malta Maritime Law Association and the Advocacy Committee of the European Business Aviation Association.