Malta Highly Qualified Persons Rules (HQP)

With the Maltese economy having experienced one of the highest growths in the EU, the Malta Highly Qualified Persons Rules (HQP Rules) aim at attractive highly professionals to compliment the workforce with sought after skills.

Such highly qualified expatriates are offered a special residence and tax status in Malta with a personal income tax rate of 15%. This applies to contracts offered from eligible offices and qualifying contract of employments up to a maximum of €5,000,000. Any excess above this is not subject to tax.

HQP Rules Eligibility

• Contract and employment in a eligible office;
• Salary threshold of €84,991;
• Applicant must be able to maintain himself and the family;
• In possession of a valid travel document and health insurance; and
• Not domiciled in Malta.