new Individual Tax Programme framework<\/a>.<\/p>\n\n\n\nWhat Is the United Nations Pensions Programme?<\/h2>\n\n\n\n
The United Nations Pensions Programme, commonly referred to as the UNPP, was introduced in 2015. It grants special tax status to qualifying individuals who receive a United Nations pension or an eligible Widow\u2019s or Widower\u2019s Benefit.<\/p>\n\n\n\n
To qualify under the current rules, at least 40% of the relevant UN pension or survivor\u2019s benefit must be received in Malta. The applicant must also satisfy the programme\u2019s property, insurance, financial and residence conditions.<\/p>\n\n\n\n
The programme provides particularly favourable treatment for the qualifying UN pension itself, while applying separate tax rules to other foreign and Maltese income.<\/p>\n\n\n\n
Who May Apply?<\/h2>\n\n\n\n
Under the rules applicable during 2026, an applicant must be receiving either:<\/p>\n\n\n\n
\n- a qualifying United Nations pension; or<\/li>\n\n\n\n
- a UN Widow\u2019s or Widower\u2019s Benefit.<\/li>\n<\/ul>\n\n\n\n
At least 40% of that pension or benefit must be received in Malta and supported by documentary evidence.<\/p>\n\n\n\n
The applicant must not be a Maltese national and cannot hold permanent residence or long-term resident status in Malta. A person applying for either of those statuses would also cease to meet the programme\u2019s conditions.<\/p>\n\n\n\n
An applicant cannot simultaneously benefit from another Maltese special tax status programme. A person already benefiting under another eligible programme may, however, renounce that status before applying under the UNPP.<\/p>\n\n\n\n
How Is the UN Pension Taxed?<\/h2>\n\n\n\n
The central benefit of the programme is the treatment of qualifying UN pension income. Once special tax status has been granted:<\/p>\n\n\n\n
\n
\n- the qualifying UN pension or Widow\u2019s or Widower\u2019s Benefit received in Malta is exempt from Maltese income tax;<\/li>\n\n\n\n
- other foreign-source income received in Malta is generally taxed at 15%; and<\/li>\n\n\n\n
- other income falling outside the programme\u2019s preferential treatment is generally taxed at 35%.<\/li>\n<\/ol>\n<\/div>\n\n\n\n
The 15% rate may apply to qualifying foreign income received in Malta by the beneficiary and certain family members covered by the rules.<\/p>\n\n\n\n
Income arising in Malta does not qualify for the 15% foreign-income rate. Maltese-source income, such as rent from property situated in Malta, interest from a Maltese bank or certain dividends from a Maltese company, may instead be taxed at 35% under the programme rules. This distinction is important. The UN pension exemption does not mean that all income received by the beneficiary is tax-free.<\/p>\n\n\n\n
Minimum Annual Tax<\/h2>\n\n\n\n
Under the current UNPP framework, the beneficiary must pay a minimum annual tax of \u20ac10,000<\/strong> in respect of foreign income received in Malta other than the exempt UN pension or survivor\u2019s benefit.<\/p>\n\n\n\nWhere both spouses receive a qualifying UN pension, an additional \u20ac5,000<\/strong> applies, bringing the minimum annual tax to \u20ac15,000<\/strong>.<\/p>\n\n\n\nThe minimum tax remains payable even where the beneficiary\u2019s calculated liability on other foreign income would otherwise be lower. Double taxation relief may be available, but it cannot reduce the amount payable below the applicable minimum tax.<\/p>\n\n\n\r\n\t\t