The government has consolidated various tax programmes for eligible qualified expatriates, replacing them with a single framework for taxation of their income.
Until the end of 2025, there were various programmes in place which meant those eligible would only pay a reduced flat rate of income tax of 15%, subject to various conditions, including a minimum income of €65,000 and a maximum of €7 million, suitable qualifications and access to various resources within Malta.
A legal notice issued on 23 January 2026 has replaced these programmes with a single one – Tax Treatment of Highly Skilled Individuals Rules – which is backdated to take effect from 1 January 2026.
Programmes Replaced
This new framework replaces:
- Highly Qualified Persons Rules
- Qualifying Employment in Innovation and Creativity (Personal Tax) Rules
- Qualifying Employment in Aviation (Personal Tax) Rules
- Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules
- Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules
The Rules list the competent authorities for the programmes, as well as the eligible roles.
You can read the full legal notice on Legislation Malta.
