Index | Ranking | Score |
|---|---|---|
Overall Ranking
| 20th | 88.1 |
Procedure Index
| 38th | 70.3 |
Citizenship and Mobility Index
| 29th | 77.9 |
Quality of Life Index
| 7th | 89.0 |
Tax Optimization Index
| 14th | 82.7 |
Costs and Invest Index
| 44th | 66.3 |
Category | Details |
|---|---|
Legal Provision
| Malta Retirement Programme — Retirement Programme is regulated under Subsidiary Legislation 123.134 of the Laws of Malta, issued under the Income Tax Act (Chapter 123). |
Region
| Europe |
Income Requirements
| €4,200/mo approx. (to pay 15% Tax of € 7,500). Qualifying income: 75% pension (minimum) 25% (rental, dividends, savings). |
Processing Time
| 6-12 months |
Family Member Inclusion
| Dependants included; the €15,000 minimum tax covers the family with no additional tax per member. |
Tax Benefits
| Remittance basis; 15% flat on remitted foreign income taxation; income tax 15% flat on remitted foreign income. Wealth tax: None. Inheritance tax: None. Retiree benefits: Foreign income remitted to Malta is taxed at 15%, subject to a minimum annual tax of €7,500 plus €500 per dependant. Malta-source income taxed at 35%. |
Path to Citizenship
| No direct route to citizenship; naturalisation is a separate process. |
Dual Citizenship
| Allowed |
