United Nations Pensions Programme


For one to be eligible in terms of this Programme, the applicant must be in receipt of a United Nations pension or a widow’s / widower’s benefit, of which at least 40% is received in Malta. Beneficiaries under the United Nations Pensions Programme may be taxed at the flat rate of 15% on the pension remitted, however, a minimum tax of €10,000 must be paid by the beneficiary and if both spouses are in receipt of a United Nations Pension, the amount will increase to €15,000.

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).

For further information about how GVZH Advocates can help you with your citizenship and/or residency requirements, kindly contact us on privateclients@gvzh.com.mt.