MT
Tax Treatment of Highly Skilled Individuals
Active
Flat rate
Malta · special tax regime
Flat rate
15.0%
Duration
5 years
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Malta, without the regime
Overview
- Regime
- Tax Treatment of Highly Skilled Individuals
- Country
- Malta
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2024
- Expires on
- —
Details
- Summary
- 15% flat rate on qualifying employment income in eligible sectors, up to EUR 7 million per year of assessment.
- Eligibility
- Expatriate with a qualifying contract of employment in an eligible office (financial services, gaming, aviation, maritime, STEM, and other listed sectors) and minimum gross basic salary EUR 65,000 (rising EUR 10,000 every five years).
- Benefits
- 15% tax on qualifying employment income instead of progressive rates, capped at EUR 7 million of such income.
- Requirements
- Application to the competent authority; replaces legacy Highly Qualified Persons and sector-specific employment rules (no new grants under old rules after 2030).
- Limitations
- Only qualifying employment income; minimum salary and sector conditions apply.
- Income types covered
- Qualifying employment income
- Duration details
- 5 years, renewable twice for further 5-year periods (15 years maximum)
Other regimes in Malta
| Name | Type | Rate |
|---|---|---|
| Global Residence Programme (GRP) | Flat rate | 15.0% |
| Residence Programme (RP) | Flat rate | 15.0% |
| Malta Retirement Programme (MRP) | Flat rate | 15.0% |
| Nomad Residence Permit (NRP) income tax rules | Flat rate | 10.0% |
View source PwC Worldwide Tax Summaries