You can retire to Malta, but the route depends on your citizenship – and on the date. EU, EEA and Swiss pensioners can move and register with Identità. Everyone else needs a residence permit backed by a special tax status, and from 1 January 2027 new rules set a €15,000 minimum tax for retired pensioners and a qualifying home of €700,000 to buy or €14,000 a year to rent.
Can you retire to Malta?
Yes. What changes is how you get the right to live there and how your pension is taxed.
| Your status | Right to live in Malta | Pension tax route | The catch |
|---|---|---|---|
| EU, EEA or Swiss citizen | Yes – register with Identità after three months as an economically self-sufficient person | Ordinary Maltese tax rules, or a special tax status if you qualify | Proof of sufficient resources, plus comprehensive health insurance or an S1 certificate |
| Non-EU citizen (UK since Brexit, US, Canada, Australia …) | Only with a residence permit – for pensioners, Identità's economic self-sufficiency permit | A special tax status from the Commissioner for Tax and Customs, which the permit relies on | A qualifying home, private health insurance and a pension paid into Malta |
| Long-term or permanent resident of Malta | Already resident | Ordinary tax rules – the retirement statuses exclude long-term and permanent residents | – |
Identità's guidance for EU citizens says resources count as sufficient if they equal the minimum means for social assistance to Maltese nationals, proven with pension documents or bank statements, and registration takes about 30 working days.
The same move for a non-EU retiree takes two separate decisions – a tax status first, then a residence permit – explained below. For every other route, including work and the investor programme, see our guide to moving to Malta.
What is the Malta Retirement Programme – and what replaces it in 2027?
The Malta Retirement Programme (MRP) is a special tax status for pensioners under Subsidiary Legislation 123.134: foreign income brought into Malta is taxed at 15%, subject to a yearly minimum.
From 1 January 2027, the Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) come into force with four categories – global resident, EU/EEA/Swiss resident, retired pensioner and UN pensioner. Tax advisers read them as the MRP's successor, although the Legal Notice itself does not mention the MRP.
| Malta Retirement Programme (S.L. 123.134) | Individual Tax Programme – retired pensioner (L.N. 195 of 2026) | |
|---|---|---|
| In force | Now | From 1 January 2027 |
| Who may apply | Anyone who is not a Maltese national | Anyone who is not a Maltese national, long-term resident or permanent resident of Malta |
| Tax on foreign income brought into Malta | 15% | 15% |
| Minimum tax a year | €7,500, plus €500 per dependant or special carer | €15,000 |
| Other income | 35% flat | 35% flat |
| Home bought for at least | €275,000 in Malta; €220,000 in Gozo or the south of Malta | €700,000 in Malta or Gozo |
| Home rented for at least | €9,600 a year in Malta; €8,750 in Gozo or the south | €14,000 a year |
| Application fee | ~€2,500 | ~€8,500, non-refundable; renewal ~€2,500 every five years |
| Time limits | Lost below 90 days a year in Malta (five-year average) or above 183 days in another country | Lost above 183 days in another jurisdiction in a calendar year |
A home bought before the new rules start for less than €700,000 may still count, as the Commissioner determines in published guidelines (L.N. 195 of 2026, definition of "qualifying owned property"). The "south of Malta" is a fixed list of 23 localities in the MRP rules' Schedule, from Birżebbuġa to Żurrieq.
What does a retiree need to qualify?
Both programmes ask for much the same, and the new rules add a few conditions. Under rule 4 of L.N. 195 of 2026, a retired pensioner must show:
- A documented pension, all received in Malta, worth at least 75% of your chargeable income – annuities and regular payments from occupational or personal retirement schemes count, lump sums do not.
- A qualifying home that is your main residence, shared only with dependants or notified household staff.
- Stable and regular resources that keep you and your dependants off social assistance.
- Sickness insurance covering "all risks across the whole of the European Union normally covered for Maltese nationals", for you and your dependants.
- No Maltese domicile, and no intention to establish one within five years.
- A valid travel document, the ability to communicate in one of Malta's official languages, and being a fit and proper person.
You cannot apply yourself. Every application goes through an authorised registered mandatary – a warranted advocate, legal procurator, notary or accountant registered with the Commissioner for Tax and Customs (rules 2, 3 and 11).
The status ends if you let or sublet the qualifying home, spend more than 183 days in another jurisdiction in a calendar year, fail to pay the minimum tax – due by 30 April with a yearly return – or become a long-term or permanent resident (rules 5 and 6).
Is there a retirement visa for Americans, Canadians, Australians and Britons?
No – Malta has no "retirement visa". Identità's list of non-employment residence permits for non-EU nationals has no retirement category; pensioners apply as economically self-sufficient persons, on its Form K.
Form K's checklist names the Malta Retirement Programme and similar schemes. It asks for the Commissioner's certificate that you meet the tax-status criteria, a lease registered with the Housing Authority, comprehensive health insurance, and an application made in person in Malta.
That is why the order matters: tax status first, residence permit second. Since Brexit, British pensioners follow this route like any other non-EU national, unless they were already living in Malta before 2021. Investors who want permanence from the start can compare the MPRP in our Malta permanent residence guide.
How much does it cost to retire in Malta?
Before living costs, the programmes set an entry price you can calculate from the law. For a single retiree who rents, the yearly floor is the minimum rent plus the minimum tax (the MRP adds €500 per dependant):
| Route | Rent at least | Minimum tax | Yearly floor | One-off fee |
|---|---|---|---|---|
| MRP, renting in Gozo or the south | €8,750 | €7,500 | ~€16,250 | ~€2,500 |
| MRP, renting elsewhere in Malta | €9,600 | €7,500 | ~€17,100 | ~€2,500 |
| Individual Tax Programme, retired pensioner | €14,000 | €15,000 | ~€29,000 | ~€8,500 |
The minimum tax is a floor: if 15% of the foreign income you bring in is higher, you pay that instead. Buyers face the qualifying-home price in place of rent, and non-EU buyers also need the separate property permit explained in buying property in Malta.
Food, bills and transport come on top – our cost of living in Malta guide breaks them down month by month.
What about healthcare and tax on your pension at home?
Private health insurance is a condition of both programmes, and Identità asks EU pensioners registering as self-sufficient for comprehensive health insurance or an S1 certificate from the country that pays their pension. Access to public health services beyond that depends on your status and contributions; we could not read the Ministry for Health's entitlement pages, so confirm it with the Ministry before you cancel any cover.
Your home country may still tax your pension. Malta has income tax treaties with the UK (1994 convention), the US (2008 treaty) and Australia (in force since 1985), according to each government's official list. US citizens are taxed by the US on their worldwide income wherever they live, according to the IRS.
Both programmes let you claim double-tax relief, and our guide to Malta tax for expats explains the ordinary rates and the non-dom rules.
Where should a retiree live in Malta?
The new rules have no lower threshold for Gozo or the south: one €700,000 or €14,000 threshold applies across Malta and Gozo. Rents still differ a lot by area – the Housing Authority finds most Gozo localities cheaper than Malta – and our guide to the best places to live in Malta compares them by registered rents.
Which figures change, and where do you check them?
The programme minimums, property thresholds and fees are set in rules that have been revised before and change again on 1 January 2027, so confirm them before you plan.
- Programme terms: L.N. 195 of 2026 and the Malta Retirement Programme Rules, S.L. 123.134, read with a registered mandatary.
- Residence permit forms and fees: Identità.
- Health cover and tax at home: the Ministry for Health and your own tax authority.
The short version: EU pensioners can register and choose later; non-EU pensioners should ask a registered mandatary, before 31 December 2026, which set of rules applies to their application.
Your pension has to arrive in a Maltese account for the programmes to work, so read our guide to opening a bank account in Malta early.
This page explains how the system works; it is not legal, tax or financial advice. Rules change – check your own case with the authority or a licensed adviser.
01Can you retire in Malta?
Yes. EU, EEA and Swiss pensioners can move to Malta and register with Identità as economically self-sufficient, showing sufficient resources and health insurance or an S1 certificate. Non-EU pensioners need a residence permit for economically self-sufficient people, supported by a special tax status such as the Malta Retirement Programme or, from 1 January 2027, the Individual Tax Programme.
02Does Malta have a retirement visa?
No. Malta has no visa called a retirement visa. Non-EU pensioners apply to Identità for a residence permit as economically self-sufficient persons, and its checklist asks for a certificate from the Commissioner for Tax and Customs showing they meet the criteria of a special tax status, a registered lease and comprehensive health insurance.
03How much tax do pensioners pay in Malta?
Under Malta's special tax statuses, pension and other foreign income brought into Malta is taxed at 15%. The Malta Retirement Programme sets a minimum of €7,500 a year plus €500 per dependant; from 1 January 2027 the Individual Tax Programme sets €15,000 a year for retired pensioners. Other income is taxed at 35%. Pensioners outside these programmes pay Malta's ordinary income tax rates.
04Can Americans retire in Malta?
Yes. US citizens can visit Malta visa-free for 90 days in any 180, but to retire there they need a residence permit for economically self-sufficient people, backed by a special tax status, a qualifying home and private health insurance. US citizens remain taxable in the US on their worldwide income, and Malta and the US have a 2008 income tax treaty.
05Is healthcare free in Malta for retirees?
Not automatically. Malta's retirement tax programmes require private sickness insurance covering all risks normally covered for Maltese nationals across the EU, and EU pensioners registering with Identità need comprehensive insurance or an S1 certificate from their pension country. Entitlement to public health services depends on status and contributions, so confirm it with Malta's Ministry for Health.
06What changes on 1 January 2027 for retirees in Malta?
On 1 January 2027 the Individual Tax Programme Rules, 2026 (Legal Notice 195 of 2026) come into force. For retired pensioners they set a minimum tax of €15,000 a year (the Malta Retirement Programme's is €7,500), a qualifying home of €700,000 or a €14,000 yearly lease (MRP: from €275,000 or €9,600), and a ~€8,500 fee (MRP: ~€2,500). A status granted, or an application received, by 31 December 2026 continues until 31 December 2031.
Featured image: Idanwcd / Wikimedia Commons / CC BY-SA 3.0
