United Nations Pensions Programme

The United Nations Pensions Programme (UNPP) is a special tax status regime for recipients of a pension or widow's/widower's benefit from the United Nations Joint Staff Pension Fund. Established by Legal Notice 184 of 2015 under the Income Tax Act and administered by the Malta Tax and Customs Administration (MTCA), the programme provides a complete exemption from Maltese income tax on UN pension income received in Malta, plus a preferential flat rate of 15% on other foreign-source income remitted to Malta. It is open to all non-Maltese nationals, including EU, EEA, Swiss, and third-country nationals.

• Must be a non-Maltese national of any nationality
• Must be in receipt of a pension or widow's/widower's benefit from the UN Joint Staff Pension Fund
• At least 40% of the UN pension must be received in Malta
• Must not be permanently resident or a long-term resident of Malta at time of application
• Must not benefit from any other special tax status in Malta
• Must hold a qualifying property in Malta as principal place of residence
• Property purchase: minimum €275,000 (Malta) or €220,000 (Gozo/South Malta)
• Property rental: minimum €9,600/year (Malta) or €8,750/year (Gozo/South Malta)
• Must reside in Malta for a minimum of 90 days per calendar year
• Must not spend more than 183 days in any other single jurisdiction per calendar year
• Must be able to communicate in English or Maltese
• Non-refundable administrative fee of €4,000 (€3,500 for Gozo/South Malta properties)
• Must hold EU-wide health insurance

• Valid passport
• Police conduct certificate (issued within 6 months)
• Sworn declaration confirming no ongoing civil or criminal proceedings
• Proof of UN pension receipt (pension certificate or statement from UN Joint Staff Pension Fund)
• Proof of qualifying property (purchase agreement or lease contract)
• Comprehensive health insurance certificate covering EU-wide risks
• Proof of English or Maltese language ability
• Completed application form with passport-size photographs
• Marriage or relationship documentation (where applicable)
• Birth certificates of dependants

The special tax status is ongoing and does not require formal renewal. Beneficiaries must file an annual income tax return by 31 July and continue meeting all programme conditions. Late submission of tax returns incurs a penalty of €100 per month. EU/EEA/Swiss nationals register for an eResidence document with Identita; third-country nationals apply for a residence card.

Dependants include the spouse or partner in a stable relationship, minor children (including adopted), and adult children unable to maintain themselves due to illness or disability. Household staff employed for at least 2 years may reside in the qualifying property but do not receive the preferential tax rate. If the spouse also receives a UN pension, the minimum annual tax increases by €5,000.

• UN pension/widow's benefit received in Malta: fully exempt from income tax
• Other foreign-source income remitted to Malta: 15% flat rate
• Minimum annual tax: €10,000 (plus €5,000 if spouse also receives UN pension)
• Foreign income not remitted to Malta: not taxed
• Income arising in Malta: taxed at 35%
• Foreign capital gains: not taxed, even if remitted
• No inheritance tax or wealth tax in Malta

Applications must be submitted through an Authorised Registered Mandatary (ARM) licensed by the Commissioner for Revenue. The ARM submits the application with documentation and the non-refundable administrative fee of €4,000 (€3,500 for Gozo/South Malta). After due diligence and verification of UN pension status, the Commissioner issues a Letter of Intent valid for 12 months. The applicant must then acquire the qualifying property and pay the minimum annual tax. Upon verification, the special tax status is formally granted. Processing takes approximately 3 to 4 months.