United Nations Pensions Programme

Any income which does not constitute a United Nations pension or a widow’s / widower’s benefit (from the United Nations), which arises outside of Malta and is remitted to Malta will be taxed at a flat 15%. Any Malta sourced income will be taxed at a flat 35%.

Beneficiaries of this programme must:

1. Not be a person who benefits under any other preferential tax rates/ scheme in Malta;
2. Not be a Maltese national;
3. Hold a qualifying property holding (bought or leased property in Malta costing at least €275,000 if in Malta and €250,000 if in Gozo, or leased for €9,600 per annum if in Malta or €8,750 if in Gozo);
4. Be in receipt of stable and regular resources which are sufficient to maintain himself and his dependants without recourse to the social  assistance  system  in Malta;
5. Be in possession of a valid travel document;
6. Be in possession of sickness insurance in respect of all risks across  the  whole  of  the  European  Union normally covered for Maltese nationals for himself and his dependants;
7. Be able to communicate in one of the official languages of Malta; and
8. Be a fit and proper person.

Following the death of the beneficiary, the special tax status granted may be inherited and may be granted to a dependant of that deceased beneficiary who has inherited the property that was the primary residence, provided that all the other requirements in terms of this Programme as satisfied).