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.
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.