- Highly Qualified Persons (HQP)
- Innovation & Creativity
- Aviation
- Maritime, Offshore Oil & Gas
- Senior Employees in Family Offices/Back Offices/Treasury Operations
The Rules provide a 15% flat tax rate on employment income for eligible highly skilled expats working in designated high‑value roles across regulated industries in Malta.
Under the new Rules, eligible offices are defined across sectors regulated by authorities such as the MFSA, MGA, Transport Malta, Malta Enterprise, and the Chief Medical Officer, with some new eligible roles added.
To qualify, applicants must:
- Be non‑domiciled expats with the necessary professional qualifications or 5+ years of relevant experience,
- Have adequate resources, suitable Malta accommodation, valid travel documents, and private medical insurance, and
- Be employed in Malta in an eligible role earning at least €65,000 per year, increasing by €10,000 every five years.
The 15% flat rate applies on income up to €7 million, with income above that taxed at 35%.
Benefits apply for 5 years, with up to two 5‑year extensions, but never beyond 31 December 2040.
Transitional rules allow existing beneficiaries under the old schemes to continue, subject to timely renewal applications
For more information, please contact Rosemont Malta office office@rosemont.com.mt
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