Official visa and tax rule changes recorded by Settle Anywhere, with the date each takes effect. Corrections to our own records are not included.https://settleanywhere.com/countries/malta/feed.xml2026-10-12T00:00:00ZSettle Anywherehttps://settleanywhere.com/brand/apple-touch-icon.png https://settleanywhere.com/changes/#rule-639a10349ff42026-10-12T00:00:00Z2026-10-12T00:00:00Z

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. In force from 1 January 2026. Official notice of 23 January 2026.

<p>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.</p><p>In force from 1 January 2026. Official notice of 23 January 2026.</p><p>Official source: <a href="https://legislation.mt/eli/ln/2026/20/eng">Legal Notice 20 of 2026: Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575 of 23 January 2026)</a></p>