The Malta Highly Qualified Persons Rules builds on the success of Malta’s reputation in attracting highly professional individuals seeking an alternative residence base in a warm Mediterranean Island in the European Union.

The Programme seeks to entice highly professional individuals looking for an alternative residence base than their current domicile. Given the substantial expansion that the Maltese Islands have experienced in the finance, fintech, aviation, gaming and professional services spheres, this has created a strong demand for highly qualified workers to complement the local workforce. Individuals who qualify from the Malta Highly Qualified Persons Programme benefit from a special tax status with a personal tax rate of 15% on employment income derived from a qualifying contract of employment in Malta up to a maximum of €5,000,000. Additional income generated through such employment (over the €5 million treshold) would not be subject to further tax.

Employment Legal Basis

Only employment contracts from companies that are licensed by the following entities are recognised under the scheme:

  • The Malta Financial Services Authority
  • The Malta Gaming Authority
  • Companies holding an Air Operators Certificate or an Aerodrome Licence issued by Transport Malta.


An individual is eligible to apply for a special tax status under the Highly Qualified Persons Programme if he satisfies the following conditions:

  • Income received by the professional amounts to at least €75,000 adjusted annually in line with the Retail Price Index.
  • He resides in accommodation that would be deemed normal in comparison to a comparable family in Malta;
  • Employment with a company which falls under the definition of ‘eligible office’;
  • The applicant must have necessary qualifications and at least 5 years of experience
  • He must not be domiciled in Malta;
  • The professional must not benefit under any other special tax programmes in Malta;
  • He must be deemed to be a fit and proper person;
  • The professional must be in possession of a health insurance policy covering himself and his dependents.

Eligible Offices

Senior positions which are eligible under this scheme include the following professions:

  • Actuarial Professional
  • Aviation Continuing Airworthiness Manager
  • Aviation Flight Operations Manager
  • Aviation Ground Operations Manager
  • Aviation Training Manager
  • Chief Executive Officer
  • Chief Financial Officer
  • Chief Commercial Officer
  • Chief Insurance Technical Officer
  • Chief Investment Officer
  • Chief Operations Officer (including Aviation Accountable Manager)
  • Chief Risk Officer (including Fraud and Investigations Officer)
  • Chief Technology Officer
  • Chief Underwriting Officer
  • Head of Investor Relations
  • Head of Marketing (including Head of Distribution Channels)
  • Head of Research and Development; (including Search Engine Optimisation and Systems Architecture)
  • Portfolio Manager
  • Senior Analyst (including Structuring Professional)
  • Senior Trader/Trader
  • Odds Compiler Specialist

Taxation of Highly Qualified Persons

Successful application for the HQP Rules Malta would be entitled to a 15% flat rate on all employment income.

The tax benefits for EU, EEA and Swiss nationals are available for a consecutive period of 5 years. This period starts from the first year the applicant of HQPR is subject to tax. Applicants can also apply to a one-time extension of 5 years, giving a total of 10 years that an individual can benefit from the programme in Malta.

Non-EU nationals are entitled to benefit from the HQP rules in Malta. Non-EU citizens can apply for a maximum period of 4 years. Individuals can appeal for a one-time extension of 4 years, giving a total of 8 years individual can benefit from the programme.

This programme may be requested from The Office of the Commissioner for Revenue.