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Highly Qualified Persons

Malta‘s ever increasing financial sector has further enhanced its attractive image by the recent introduction of L.N. 106 of 2011, going by the name of “Highly Qualified Persons Rules.”

In a nutshell these rules set out the criteria, which are to be satisfied by an eligible employee in order for him/her to benefit from a flat rate of 15% on his/her employment income arising in Malta. For such an employee to be held eligible, the employment income should consist of a minimum of €75,000.00 per annum.

This attractive tax scheme has been made available to the following positions:

In order to benefit from this scheme, kindly contact us for further information and advice.