Rule change · 1 January 2026

Malta: The Tax Treatment of Highly Skilled Individuals Rules, 2026 (Legal Notice 20 of 2026) replace the Highly Qualified Persons Rules for new applicants: a 15% flat tax on qualifying employment income of at least EUR 65,000, on emoluments up to EUR 7,000,000, for five years with two possible five-year extensions

The Tax Treatment of Highly Skilled Individuals Rules, 2026 (Legal Notice 20 of 2026) replace the Highly Qualified Persons Rules for new applicants: a 15% flat tax on qualifying employment income of at least EUR 65,000, on emoluments up to EUR 7,000,000, for five years with two possible five-year extensions. Under the Highly Qualified Persons Rules no determination is issued for applications made after 31 December 2025.