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Retiring in Malta

Residency routes, healthcare and pension tax · EUR

Routes to residency

Healthcare

EU/EEA/Swiss nationals moving to Malta can generally access the public healthcare system via S1 forms (for pensioners drawing an EU state pension) or by registering as a resident and making social security contributions; non-EU/EEA retirees are generally not entitled to join Malta's public health system and must rely on private insurance, as official residence permits (e.g. Malta Permanent Residence Programme, Nomad Residence Permit, Global Residence Programme) require applicants to hold private health insurance covering Malta and the EU.

For those who can access the public system through employment/social-security contributions, entitlement generally follows from registration as a resident and ongoing contributions rather than a fixed waiting period; EU pensioners using an S1 form are covered from the date of registration. Non-EU/EEA residence-permit holders typically have no route into the public system and must maintain private cover for the duration of their stay.

Private health insurance is a condition of residency in Malta.

Private health insurance is a legal requirement for most residence permits used by retirees (Malta Permanent Residence Programme, Nomad Residence Permit, Global Residence Programme, Malta Retirement Programme). As of August 2024, Identità (Malta's residence agency) generally requires a minimum coverage of about €100,000 per policy year covering inpatient and outpatient care in Malta and the EU; annual premiums for a basic-to-comprehensive local policy typically run roughly €275–€700, while international/expat plans with evacuation cover can run €600–€2,400 per year depending on age and scope.

US Medicare: US Medicare does not cover medical care received in Malta; Medicare generally only pays for health care services received outside the United States in very limited circumstances (e.g., certain emergencies involving brief travel through Canada, or specific situations near the US border). Retirees relying on Medicare must arrange separate private or Maltese coverage for care in Malta.

Pension income tax

Malta taxes foreign pension income of its residents.

Malta operates a remittance-based system for non-domiciled residents: foreign-source pension income is taxed only if and when it is remitted to Malta, not on worldwide accrual. Under the Malta Retirement Programme (MRP), qualifying retirees (pension must be at least 75% of chargeable income) pay a flat 15% rate on foreign pension income remitted to Malta, subject to a minimum annual tax of €7,500 (plus €500 per dependant). Outside the MRP, ordinary tax residents are taxed on remitted foreign pension income at Malta's standard progressive rates (0%–35%); foreign pension income kept abroad and not remitted is generally not taxed in Malta.

There is a US income tax treaty with Malta.

Under the US-Malta income tax treaty (Articles 17 and 18), private pensions and similar remuneration beneficially owned by a resident of one country are generally taxable only in that country of residence, meaning US-source private pensions paid to a Malta resident are generally taxable only in Malta. US Social Security and other US government payments under social-security-type legislation remain taxable only in the United States. The treaty's saving clause allows the US to continue taxing its own citizens on worldwide income regardless of residence, and separate IRS/competent authority guidance has restricted certain 'Malta pension plan' structures used by US persons.

Sources: Private expat health insurance in Malta (visa-compliant) - Feather Insurance · Malta - Health Insurance - Expat Focus · Health Insurance Policy - Residency Malta Agency (Nomad Residence Permit) · Malta Retirement Programme - Lexology · Overseas Pensions – Double Taxation Agreements, Malta Tax and Customs Administration · Malta-United States International Income Tax Treaty Explained

Checked Oct 2026

Customs & etiquette

• Greeting with a handshake or cheek kiss — For initial or formal meetings, a firm handshake is standard, while friends and acquaintances often greet with a kiss on both cheeks. Titles and surnames are used until you are invited to switch to first names.
• Modest dress in churches and religious sites — Malta's churches, including its famous co-cathedrals, expect visitors to dress modestly: shoulders and knees covered, and hats and sunglasses removed. Some churches provide shawls or wraps for those who arrive underdressed.
• Respectful behaviour inside churches — Churches in Malta are active places of worship, not just tourist sites. Visitors should keep a quiet, calm demeanour, avoid interrupting services, and be mindful of people praying.
• Removing shoes and covering up at mosques — Malta has a small number of mosques serving other faith communities. Visitors are expected to follow the same modest dress code as for churches and to remove their shoes before entering.
• Being invited into a Maltese home — An invitation to someone's home for tea or dinner is seen as a special occasion, so arrange visits in advance rather than dropping by unannounced. Hosts typically offer drinks and light refreshments, and guests often bring a small gift such as wine, chocolate, or flowers.
• Removing hats indoors — Maltese people tend to dress formally and modestly in everyday life, and there is an expectation of removing hats when entering someone's home or a church as a sign of respect.

Religion

Roman Catholic more than 90%

Other countries in Middle East, North Africa, Afghanistan & Pakistan

Israel · Morocco · United Arab Emirates

Reference information compiled from the sources cited above and reviewed by hand. Immigration, healthcare and tax rules change and are applied at the authorities' discretion — confirm with the consulate, an immigration adviser or a tax adviser before making plans. Nothing here is tax or immigration advice.

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