SHELTONS INTERNATIONAL GROUP
Are you a highly skilled individual working in Malta and not domiciled in Malta?
Malta offers an attractive tax framework for highly skilled professionals across a wide range of sectors. The Tax Treatment of Highly Skilled Individuals Rules, 2026 were published and came into force in January 2026, introducing a consolidated regime for eligible individuals.
What is the tax rate?
Eligible individuals can opt to pay a flat 15% income tax rate on their employment income.
Who can benefit?
An individual must:
- Work in Malta in an eligible office
- Earn at least €65,000 per year (with transitional increases for some groups)
- Have relevant qualifications or 5+ years’ experience
- Be employed under Maltese law
- Not be domiciled in Malta
- Have health insurance, accommodation, and sufficient income
Which Eligible Offices?
The Rules cover many industries, including:
- Financial services & family offices
- Gaming
- Aviation
- Maritime
- Oil & gas services
- STEM roles
- Medical (ART professionals)
- Senior corporate roles (CEO, CFO, CTO, CIO, Compliance, Risk, etc.)
What is the tax benefit?
- 15% flat tax rate
- Applies to income up to EUR 7 million per year
- Applies for 5 years
- Can be extended twice, up to 15 years in total
Each role must be regulated or recognised by a “competent authority” (e.g. MFSA, MGA, Transport Malta, Malta Enterprise etc.)
Recent guidelines issued by the Malta Tax and Customs Administration (MTCA) provide important clarification on various aspects of the Tax Treatment of Highly Skilled Individuals Rules. In particular, the guidelines clarify the applicable minimum income thresholds and how this increases over time, the transitional provisions for individuals migrating from existing schemes, as well as the relevant application, renewal, and procedural timelines among other matters. Overall, the guidelines help enhance certainty and practical understanding of the operation of the new regime.
In a nutshell, Malta tax rules allow highly skilled professionals working in regulated or recognised roles in Malta to pay an attractive, fixed 15% tax rate on their salary for up to 15 years, provided they meet strict eligibility and compliance requirements.
Should you wish to discuss eligibility or the practical application of these rules, feel free to reach out to our tax team at Sheltons Malta or contact us at [email protected].
