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.
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.
The tax regime allows individuals, who are not domiciled in Malta and employed within the Aviation Industry, can avail themselves of a flat tax rate of 15%.
This programme is designed for highly qualified individuals who are not domiciled in Malta.
This programme is designed for nationals of EU, EEA and Switzerland who are not permanent residents of Malta.
The Global Residence programme is designed for third-country nationals who are not long-term resident.
This programme is designed for all individuals, except Maltese nationals, who are in receipt of a pension as their regular source of income.
This programme is designed for individuals who are directly engaged in R&D, product development and design, product or process innovation, or senior management.
This programme is designed for individuals established in a field of excellence who return to Malta as ordinary residents.
The United Nations Pensions Programme is designed for individuals who are in receipt of a United Nations pension.
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