The Highly Qualified Persons Scheme
The Highly Qualified Persons Scheme is directed towards professional individuals earning over €81,457 per annum employed in Malta on a contractual basis. When such individuals move to Malta, income tax is set at a flat rate of 15%. No tax is payable on income earned over €5 million per annum relating to an employment contract for any one individual.
This scheme is open to EU nationals for five years and to non-EU nationals for four years. A list of qualifying positions is available on request.