Highly Qualified Persons Programme
This programme is designed for highly qualified individuals who are not domiciled in Malta.
Personal Tax Programmes and other Fiscal Incentives for Individuals
Malta provides a number of special tax programmes that 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 certain type of income. The tax payable is subject to a minimum annual tax liability covering the main applicant and dependents on the same application.
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.
Residence Programme
This programme is designed for nationals of EU, EEA and Switzerland who are not permanent residents of Malta.
Global Residence programme
The Global Residence programme is designed for third-country nationals who are not long-term resident.
Malta Retirement programme
This programme is designed for all individuals, except Maltese nationals, who are in receipt of a pension as their regular source of income.
Qualifying Employment in Aviation
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%.
Qualifying employment in innovation and creativity
This programme is designed for individuals who are directly engaged in R&D, product development and design, product or process innovation, or senior management.
Repatriation of Maltese Persons
This programme is designed for individuals established in a field of excellence who return to Malta as ordinary residents.
United Nations Pensions Programme
The United Nations Pensions Programme is designed for individuals who are in receipt of a United Nations pension.
Want to know more?
Paul Giglio Tax & Assurance Partner Birkirkara
Ruth Farrugia Tax Director Birkirkara
Elaine Marie Debono Tax manager Birkirkara
