Key facts
- Rate
- 15% flat tax on qualifying employment income
- Rules
- Highly Skilled Individuals Rules (LN 20 of 2026)
- In force
- From 1 January 2026
- Replaces
- Highly Qualified Persons Rules and similar regimes
Malta has long attracted senior talent with a flat 15% tax on qualifying employment income. From 1 January 2026, the previous regimes — including the Highly Qualified Persons (HQP) Rules — were consolidated into new rules for highly skilled individuals (Legal Notice 20 of 2026).
The essentials
- 15% flat tax on qualifying employment income, up to an annual cap.
- For non-domiciled individuals in eligible roles and sectors.
- A minimum salary applies — professional summaries of the new rules differ on the exact figure, so confirm it with an adviser.
- Granted for a fixed period, renewable under the rules.
- No deductions or credits against income taxed under the regime.
Transition
People benefiting under the old HQP rules at the end of 2025 may move to the new regime, subject to conditions and deadlines.
Get advice
The details — eligible positions, thresholds, caps and timelines — matter. Speak to a Maltese tax adviser before accepting an offer on the basis of the regime.
See also tax residence and non-dom taxation.
