Your Career in Malta: Special Tax Rates for Qualified Professionals in specific sectors
Oct2025

Your Career in Malta: Special Tax Rates for Qualified Professionals in specific sectors

27 October 2025
Would your professional position be subject to an attractive tax package which Malta offers for highly- qualified individuals in specific industry sectors?

Malta – 15% Flat Tax for Highly Qualified Individuals

Malta offers an attractive tax package for highly qualified professionals in specific licenced sectors. Under the Highly Qualified Persons Rules (S.L. 123.126), eligible individuals benefit from a flat income tax rate of 15% on qualifying employment income.

This scheme is designed to attract and retain skilled professionals in key sectors such as financial services, aviation, reproductive medicine, gaming and licenced corporate services

The position must be within a company licensed or recognised by the competent authority in one of the approved sectors (e.g. MFSA, Transport Malta, Malta Medical Council, Malta Gaming Authority). Each case still requires individual approval from the Malta Enterprises or Commissioner for Revenue.

Primary conditions and Advantages

  • To qualify for the 15% tax rate, the minimum gross salary (excluding fringe benefits) must meet the minimum qualifying yearly income of €100,061 for the year 2025
  • Flat tax rate of 15% on all qualifying employment income;
  • Under the HQP scheme income up to 5 million euro is taxed at 15 %, whereas any excess above €5 million is tax-exempt
  • EU/EEA/Swiss nationals can benefit for up to 15 years (initial 5 years + two extensions of 5 years each);
  • Non-EU/EEA/Swiss nationals can benefit for up to 12 years (initial 4 years + two extensions of 4 years each).

Programme Duration

The scheme is in force until 31 December 2030,
and applications can be submitted until 31 December 2025.

Eligible Sectors and Positions

Promoted sectors include:

  • Aviation
  • Reproductive Medicine
  • Financial Services
  • Gaming

Examples of eligible senior positions (“eligible offices”) include:

  • CEO, CFO, COO, CTO, Chief Risk Officer;
  • Portfolio Manager, Senior Analyst, Lead Quality Manager;
  • Embryologist, Aviation Manager.

Eligibility Criteria

To benefit under the Highly Qualified Persons Rules, applicants must meet the following conditions:

  1. Income must be taxable in Malta;
  2. The employment contract must be under Maltese law and the work must be performed in Malta;
  3. The individual must hold recognized professional qualifications and have at least five years of relevant professional experience;
  4. The role must qualify as an eligible activity in an approved sector;
  5. All income must be declared and taxed in Malta;
  6. No relocation cost deductions have been claimed;
  7. The individual must have adequate resources, suitable accommodation, valid travel documents, and health insurance.

This tax scheme continues to make Malta one of the most attractive European locations for highly qualified professionals. With a stable flat tax rate and targeted promotion of key sectors, Malta strengthens its position as a hub for specialized talent across the EU and beyond.

Applications for participation, which have to be sent to the relevant authorities, must be renewed annually together with the applicant's tax return.

For information on how you can benefit from this programme and apply please get in touch with us at Dr Kresse International Law: [email protected].