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A streamlined, long‑term incentive for global talent
Malta has introduced a modern, unified 15% flat‑tax regime designed to attract senior professionals, specialists, and experienced leaders seeking to build their careers in a safe, innovative, and fast‑growing EU jurisdiction.
Legal Notice
The new framework — the Tax Treatment of Highly Skilled Inpiduals 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.
Why Malta?
A compelling proposition for globally mobile professionals
- A competitive, stable tax environment
- Eligible inpiduals 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 inpiduals. 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.
We can help you understand whether Malta's 15% regime is the right fit for your career or business, and guide you through every step of the process.
Tax Team
Grant Thornton Malta
At Grant Thornton Malta, we combine technical expertise with industry insight to help clients navigate the complexities of aviation VAT. Whether assessing eligibility, structuring leasing arrangements, or ensuring compliance across jurisdictions, our team provides the clarity and confidence needed to keep your operations airborne and compliant. Contact us today to see how we can support your business.
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