Summary
The Budget Implementation Act has introduced a favourable tax rate for individuals who return to Malta and derive employment income from a field of excellence.
cONTINUE rEADING
As of 2012, individuals who return to Malta to establish their residence here, and
a) had, in the ordinary course of their life, lived in Malta for 20 years, but
b) have not returned to Malta to reside there for 10 consecutive years prior to their return, and
c) are established in a field of excellence,
may opt to be taxed at the rate of 15% on the income derived from employment exercised in Malta.
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