🇲🇹Malta

Pensioners granted special tax status under Malta's Retirement Programme Rules pay a flat 15% on foreign income they bring into Malta, with a minimum tax of EUR 7,500 a year plus EUR 500 per dependant.

PromiseRetire to Malta or Gozo with a flat 15% tax on the pension you bring in.

What it takesMinimum tax of EUR 7,500 a year (plus EUR 500 per dependant or carer) even if 15% would be lower, and any other income is taxed at 35%. You must own a home worth at least EUR 275,000 (EUR 220,000 in Gozo or the south of Malta) or rent one for at least EUR 9,600 a year (EUR 8,750 in Gozo/the south). Your pension must be all received in Malta and be at least 75% of your chargeable income; you cannot be in employment. You must spend at least 90 days a year in Malta (averaged over five years) and no more than 183 days in any other country. Maltese nationals are excluded and status ends if you become a third-country national, so in practice it is for EU/EEA/Swiss citizens. Applications go through a licensed agent (Authorised Registered Mandatary) with a EUR 2,500 fee.

Residency Malta Agency and Malta Enterprise grant non-EU startup founders, core employees and their families a 3-year residence permit, extendable for a further 5 years, to set up an innovative startup in Malta.

PromiseLaunch your startup inside the EU from an English-speaking Mediterranean island, with your family alongside.

What it takesOnly for non-EU/EEA/Swiss nationals, and nationals of (or people with close ties to) Afghanistan, North Korea, Iran, DR Congo, Somalia, South Sudan, Sudan, Syria, Yemen and Venezuela are excluded. The Malta company must put in at least EUR 25,000 of tangible investment or paid-up capital (plus EUR 10,000 for each co-founder beyond four, max six). The startup must be no more than 7 years old, have a business plan approved by Malta Enterprise and file monitoring reports. Founders must actually live and pay tax in Malta. Fees include EUR 750 per adult applicant or dependant, a EUR 690 employment licence and residence-card fees. Family permits do not give automatic work rights.

One-year Maltese residence permit for third-country nationals working remotely for a foreign employer, their own foreign company, or foreign clients; renewable up to a 4-year total.

PromiseEnglish-speaking Mediterranean island life with EU access, renewable for up to four years.

What it takes€42,000 gross yearly income; €300 non-refundable fee per person; no work for Maltese companies or a foreign firm's Maltese subsidiary; renewal is discretionary & capped at 4 years total.

Non-EU nationals who buy or rent qualifying property in Malta pay a flat 15% on foreign income remitted to Malta, with a EUR 15,000 minimum annual tax (Global Residence Programme Rules, S.L. 123.148).

PromiseMediterranean residence with a 15% tax on only the foreign income you bring in.

What it takesMust buy property worth EUR 275,000+ (EUR 220,000 in Gozo/south Malta) or rent for EUR 9,600+/yr (EUR 8,750 in Gozo/south); the EUR 15,000 minimum tax is due every year, in full even in the first and last year; EU/EEA/Swiss nationals and long-term residents are excluded; local income taxed at 35%.

Replaces the Highly Qualified Persons rules: a 15% flat income tax on qualifying employment income for senior/skilled roles paying at least EUR 65,000, for 5 years, extendable twice (max 15).

PromiseA 15% flat tax on a high Maltese salary for up to 15 years.

What it takesMinimum basic salary EUR 65,000 per PwC (not in the official memo read); emoluments above EUR 7 million taxed at 35%; initial 5 years + two 5-year extensions, but no benefit for income earned after 31 December 2040; replaces/consolidates the Highly Qualified Persons rules.