Special Schemes
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Special Schemes

​A number of programmes apply to individuals and their family when they relocate to or retire in Malta. These programmes provide tax benefits that mainly consist of the right to pay tax at a flat rate of 15% on foreign sourced income that is remitted to Malta. Any other income (such as local sourced income) is subject to a flat rate of 35%. The tax payable is subject to a minimum annual tax liability covering the main applicant and dependents on the same application. The relevant programmes are the following (the link next to each programme provides further information on the respective programme) –

• The Residence Programme
• The Global Residence Programme
• The Malta Retirement Programme
• The United Nations Pensions Programme
• The High Net Worth Individuals Rules