Tax Schemes

A number of schemes apply to individuals and their family when they relocate to or retire in Malta.

These programmes provide tax benefits that mainly consist of the right to pay tax at a flat rate of 15% on foreign sourced income that is remitted to Malta.

Highly Qualified Persons Programme

This specific programme is designed for highly qualified individuals who are not domicilied in Malta.

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Global Residence programme

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The Global Residence programme is designed for third-country nationals who are not long-term resident.

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Repatriation of Maltese Persons established in a field of Excellence

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This programme is designed for individuals established in a field of excellence who return to Malta as ordinary residents.

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Qualifying Employment in Aviation

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The tax regime allows individuals, who are not domiciled in Malta and employed within the Aviation Industry, can avail themselves of a flat tax rate of 15%.

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The Residence Programme

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This programme is designed for nationals of EU, EEA and Switzerland who are not permanent residents of Malta.

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The Malta Retirement programme

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This programme is designed for EU, EEA and SWISS nationals who are in receipt of a pension as their regular source of income.

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The United Nations Pensions Programme

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The United Nations Pensions Programme is designed for individuals who are in receipt of a United Nations pension.

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The Qualifying employment in innovation and creativity

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This programme is designed for individuals who are directly engaged in R&D, product development and design, product or process innovation, or senior management.

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