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United Nations Pensions Program Rules, 2015

About the program

The Government of Malta has launched a programme providing a special tax status for EU/EEA, Swiss and third country nationals, with the exclusion of Maltese nationals, who are in receipt of a widow’s/widower’s benefit or Pension from the United Nations Joint Staff Pension Fund, under certain established conditions.

Individuals, who qualify for the said special tax status under the stipulated terms and conditions shall benefit from an exemption on pension or a widow’s/widower’s benefit of which at least 40% must be received in Malta. Successful applicants shall also benefit from a reduced tax rate of 15% on income arising outside Malta and which is remitted to Malta with the added possibility to claim double taxation relief. Meanwhile, any income or capital gains arising in Malta are taxable at a flat rate of 35% with the exception of transfers of immovable property situated in Malta and for which a final withholding tax is applicable.

More information can be found in our factsheet below.

 United Nations Pensions Program Rules, 2015