Malta Personal Tax Incentives for Highly Qualified Persons

Malta's personal tax incentives for Highly Qualified Persons are aimed at attracting highly specialized senior executives of companies operating in qualified industries to relocate and occupy c-suite positions in Maltese companies. Under these personal tax incentives apply to senior company executives occupying senior positions in the iGaming, Financial Services, Innovation, Digital Games, ART, Aviation sectors.

The Malta Highly Qualified Persons Rules (“HQP Rules”) aim at attracting highly professional expatriates seeking an alternative residence base. Malta has experienced expansion in the financial sectors, creating a need for expatriate highly qualified workers to complement the local work force. Such highly qualified expatriates are offered special tax status with a personal tax rate of 15% on employment income from eligible offices under a qualifying contract of employment in Malta up to a maximum of €5,000,000. Amounts derived from the contract of employment in excess of €5,000,000, are not subject to tax.

• EU & Eurozone Membership: Full member of the European Union since 2004 and the Eurozone since 2008, offering seamless access to the EU single market and financial stability.
• Extensive Double Tax Treaty Network: Over 70 double taxation agreements based on OECD standards, facilitating international trade and investment.
• Schengen Area Integration: Member since 2007, enabling unrestricted travel across 27 European countries for business and personal mobility.
• Dynamic Financial Services Sector: Sustained double-digit annual growth, driven by innovation in fintech, fund management, and digital finance.
• Robust Economic Performance: 13.3% GDP growth in 2021, reflecting strong post-pandemic recovery and investor confidence.
• Globally Aligned Regulatory Framework: Fully compliant with EU and OECD standards, including BEPS, ATAD, and FATCA, ensuring transparency and legal certainty.
• Competitive Labour Market: Among the lowest unemployment rates in the EU, supported by a multilingual, highly educated workforce.
• Business-Friendly Tax Regime: EU-approved corporate tax system with effective rates as low as 5% through a refund mechanism, while maintaining full compliance.
• Strategic Growth Sectors: Leading industries include iGaming, financial services, aviation, digital innovation, creative arts, and emerging technologies.
• Trusted Regulatory Environment: Malta’s regulators are respected across Europe, with frameworks aligned to EU directives including cybersecurity and operational resilience.

• Straightforward Mechanism; 15% Tax Rate on Full Salary
• Clear Regime; Eligible Offices Prescribed by Law
• Efficient Procedure for the Employer
• Certainty for a fixed term

The tax incentives for highly qualified executives are provided by L.N. 106 of 2011, as amended and updated by subsequent legal notices.

Ideal candidates for this favourable personal treatment are executives occuping a senior position in the following sectors:

Qualifying Sectors

• Financial services - companies who are licensed and recognised by the Malta Financial Services Authority.
• Online Gaming - companies who are licensed and recognised by the the Malta Gaming Authority.
• Aviation- companies holding an Air Operators Certificate or an Aerodrome Licence issued by Transport Malta.
• Innovation.
• Video Games.
• Assisted Reproductive Technologies (ART).

Qualifying senior executive positions

• Chief Executive Officer, Chief Financial Officer, Chief Commercial Officer, Chief Insurance Technical Officer, Chief Investment Officer, Chief Operations Officer, Chief Technology Officer.
• Aviation Continuing Airworthiness Manager, Aviation Flight Operations Manager, Aviation Ground Operations Manager, Aviation Training Manager, Aviation Accountable Manager.
• Chief Risk Officer (including Fraud and Investigations Officer), Chief Underwriting Officer, Actuarial Professional.
• Head of Investor Relations
• Head of Marketing (including Head of Distribution Channels)
• Head of Research and Development; (including Search Engine Optimisation and Systems Architecture)
• Portfolio Manager
• Senior Analyst (including Structuring Professional)
• Senior Trader/Trader
• Odds Compiler Specialist

Minimum income

• Salary Threshold; €100,061 for basis year 2025.
• Individual income derived from employment in an 'eligible office' will not qualify for the scheme if a claim is made for any relief, deduction, reduction, credit or set-off of any kind except for any income tax deducted at source.

Other requirements

• In possession of a Valid Travel Document & Insurance.
• Not Domiciled in Malta