United Nations Pensions Programme (UNPP) in Malta


About The United Nations Pensions Programme (UNPP)

The United Nations Pensions Programme (UNPP) was introduced through the Maltese Parliament on June 5, 2015 through Legal Notice 184 of 2015. The UNPP is a perfect addition to several special Malta tax residence programmes offered to applicants. This programme is available to all non-Maltese beneficiaries receiving a pension from the United Nations joint staff pension fund.

As Authorised Mandatories (ARM00905), we can help our clients obtain this Malta tax residence programme. Contact us and we will arrange a residence planning consultation to understand your situation and start the application process for the United Nations Pension Programme (UNPP).


Qualifying conditions for the United Nations Pensions Programme (UNPP) in Malta

To qualify for the United Nations Pensions Programme, a few conditions must be satisfied. The applicant must:

  • Be in receipt of United Nations pension income or widow/widower’s benefit, supported by documentary evidence, of which at least 40% is received in Malta.
  • Not be an employment relationship. (but can hold non-executive posts on the board of a Malta resident company).
  • Not benefit from any other Malta residence or employment programme.
  • Be in receipt of stable and regular resources which are sufficient to maintain himself/herself and his/her dependants without recourse to the social assistance system in Malta.
  • Hold a valid travel document.
  • Be in possession of sickness insurance in respect of all risks across the whole European Union normally covered for Maltese nationals for himself/herself and his/her dependents.
  • Be able to communicate in English or Maltese.
  • Be a fit and proper person with no criminal record.

  • Property Requirement for the UNPP in Malta

    In addition to the above, you must hold a qualifying property for a minimum of 5 years. You have the choice to either rent or purchase a property in Malta or Gozo.

    If you decide the purchase the qualifying property, the value should be at least €275,000. If the property is in Gozo or the south of Malta minimum price will be €220,000 to satisfy the conditions.

    If the qualifying property is rented, the minimum rent is €9,600 per annum. If the property is situated in Gozo or the south of Malta, the minimum rent is €8,750 per annum.

    In all cases the property should be occupied by the applicant and your primary residence must not be shared with other persons except for his/her dependents, including spouse, parents, children and household staff.

    Considerations for the United Nations Pensions Programme in Malta

    On successful application to the programme, the applicant would qualify for a special tax status and therefore qualify for an exemption/15% flat tax rate. It should be noted that the minimum tax payable, regarding any income remitted, is €10,000 per annum. An additional €5,000 is payable regarding a spouse in receipt of a United Nations pension.

    A person qualifying under the UNPP rules must not stay in any other jurisdiction for more than 183 days in any calendar year.

    How much does the United Nations Pensions Programme Cost in Malta?

    A non-refundable application fee of €4,000 (€3,500 if the applicant is settling in Gozo or the south of Malta) is payable to the Commissioner of Inland Revenue on application. Moreover, there is a minimum tax of €10,000 per annum. For more information on the minimum tax requirements please refer to our UNPP Comprehensive Guide.


    Applying for the United Nations Pensions Programme in Malta

    The application must be submitted through an authorised registered mandatory to act on behalf of the applications, correspondence, submissions, filings, declarations, and notifications contemplated under the UNPP rules.

    We are authorised registered mandatory and we are fully licenced to handle and submit applications for the Malta tax residence programme. Contact us and we will arrange a residence planning consultation to understand your situation and start the application process for the tax residence programme.


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