Malta’s 15% Tax Regime for Highly Skilled Individuals

Legal Notice

The new framework — the Tax Treatment of Highly Skilled Individuals Rules, 2026 (L.N. 20 of 2026) — consolidates and replaces all previous incentive schemes, offering a clearer, more consistent path for highly qualified international professionals relocating to Malta.

Download L.N. 20 of 2026

Why Malta?

A compelling proposition for globally mobile professionals

• A competitive, stable tax environment
  • Eligible individuals benefit from a flat 15% tax rate on qualifying employment income up to €7 million annually, with income above this threshold taxed at standard rates. This significantly modernises the old system, widening scope and giving greater long‑term certainty.
• Future‑proof salary thresholds
  • To qualify, applicants must earn a minimum annual basic salary of €65,000, which will automatically increase by €10,000 every five years — a transparent mechanism designed to keep the regime relevant over time.

• Long‑term visibility and stability
  • The reduced rate applies for 5 years, with the possibility of renewing twice, permitting a total benefit period of up to 15 years for eligible individuals. In addition, the framework supports workforce planning for employers well into 2040.

Who is eligible?

The regime targets professionals occupying “eligible offices” — roles regulated or recognised by authorities such as the MFSA, MGA, Transport Malta, Malta Enterprise, and the Chief Medical Officer. These include C‑suite leaders, portfolio managers, senior risk and operations roles, advanced technology specialists, and other recognised high‑skill positions across finance, gaming, aviation, maritime, healthcare, and STEM‑related sectors.

To qualify, applicants must also:

• Hold recognised professional qualifications or a minimum level of specialised experience.
• Demonstrate financial stability.
• Maintain private health insurance.
• Live in suitable accommodation.
• Not be domiciled in Malta.

Grant Thornton’s observations

This reform signals a more streamlined and professional talent‑attraction strategy. It clarifies obligations, modernises thresholds, and widens the scope of qualifying roles across the economy. Importantly, it provides a more credible offering for businesses trying to attract senior decision‑makers to Malta.