Publications

The Key Employee Initiative (KEI) provides a fast-tracked work permit applications to highly-specialized Third-Country Nationals employed in Malta. The KEI facilitates the issuing of work/residence permits to prospective key employees offered hightly technical or managerial posts in Malta, within as little as 5 working days from the application’s work permit submission date.

Malta personal tax incentives for Highly Qualified Persons aimed at attracting highly specialized senior executives of companies operating in the Assisted Reproductive Technologies ART industry to relocate and occupy c-suite positions in Maltese ART companies. Under these personal tax incentives apply to senior company executives occupying senior positions in the ART, fertility and IVF sector.

Since 2012, Malta taxes overseas pensions received by a EU/EEA/Swiss pensioner or retiree at a flat rate of tax. Under the Malta Retirement Programme Rules. Malta sets out a special pension scheme for foreign pensioners taking up residence and retiring in Malta.

Learn more about AC Milan trademark battle over stationary, and why its attempt to register its club crest as an international trademark was opposed by a stationary supplier

Malta recently introduced an attractive 15% flat rate of tax for individuals working in the aviation sector who can meet a number of requirements in the relevant legal notice.

Malta allows a flat rate of tax of 15% for highly qualified professionals working in the online gambling sector who satisfy a number of requirements specified in the relevant legal notice. This measure was introduced in response to the growth which the Maltese igaming sector has witnessed and the importance of always providing an appopriate supplier of highly qualified professionals to feed the needs of the gaming industry in Malta.

Highly qualified professionals working in the development of innovative and creative digital products will be charged a reduced Malta tax rate of 15% on eligible employment income arising from eligible senior positions in the digital games, video games production and creative and innovation sectors.

For financial services professionals taking up qualifyign employment with financial services entities regulated by the Malta Financial Services Authority, the Highly Qualified Persons Rules 2011 cap the personal tax at a preferential rate of 15% of Malta-source employment income, with no tax payable on such income over €5m. HQP Malta tax status for financial services executives is intended to attract specialised talent to relocate to Malta.

Legal Notice 111 of 2013 has brought into place a new scheme whereby Maltese professionals established in a Field of Excellence, can benefit from a tax incentive. Those individuals who satisfy all the requirements established by the rules, are to be charged to tax at the flat rate of 15% to incentivise successful Maltese professionals to return to the Maltese labour market.

In June 2021, Identity Malta and Residency Malta Agency launched the Malta Nomad Residence Permit (NRP) which is intended for non-EU nationals who want to retain their current employment outside of Malta but reside in Malta. This permit is open to non-EU nationals who can work remotely using telecommunication technology.