Personal Tax Programmes and other Fiscal Incentives for Individuals

Tags Private client tax

Malta provides a number of special tax programmes that apply to individuals and their family when they relocate to or retire in Malta. These programmes provide tax benefits that mainly consist of the right to pay tax at a flat rate of 15% on certain type of income. The tax payable is subject to a minimum annual tax liability covering the main applicant and dependents on the same application.

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Tax Treatment of Highly Skilled Individuals

The Tax Treatment of Highly Skilled Individuals Rules have recently been published on 23 January 2026 under legal notice 20 of 2026. Similar to existing incentive regimes, this framework introduces a 15% flat tax rate on qualifying employment income, reinforcing Malta’s position as an attractive hub for highly skilled professionals.

15% under Article 56(17)

The Maltese Income Tax Act contains various provisions aimed at ensuring equitable taxation while promoting economic competitiveness. Among these, the provisions of Article 56(17) provide a special regime for employment income earned under contracts requiring duties to be performed wholly or mainly outside Malta.

Senior Employees of Family Offices

The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules have recently been published, under legal notice 250 of 2025, with the aim to attract highly qualified senior professionals to Malta by offering a flat tax rate of 15% to individuals holding eligible offices within single or multi family offices, back office service provides, and treasury management operations.