Highly Qualified Persons Rule
Over the years, Malta has introduced several incentives to help boost the Maltese economy through the employmnent of specialised individuals.
One of these incentives is the Highly Qualified Persons rule which aims to attract highly professional expatriates looking to relocate and occupy "eligible office" with companies licensed or recognized by the Malta Financial Services Authority or the Malta Gaming Authority or Transport Malta (i.e. the competent authority).
The Rules state that expatriates in receipt of income arising from qualifying contracts of employment in Malta may opt to pay tax at a reduced flat rate of 15% on qualifying employment income.
If you are interested in finding out more about this scheme, kindly contact any of our team of dedicated professionals.