Favourable tax scheme for persons returning to Malta

Dr. Trudy Marie Attard | Published on 21 May 2012

Chetcuti Cauchi

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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