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Malta Highly Qualified Persons Rules (HQP)

The Malta Highly Qualified Persons Rules (HQP Rules) aim at attractive highly professionals to compliment the workforce with sought after skills.

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The 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.

Benefits of the HQP Programme

  • Easy and straightforward mechanism of 15% income tax on full salary;
  • Clear regime with eligible offices prescribed by law;
  • Efficient procedure for the employer; and
  • Fixed term certainty for the duration of employment.

Malta HQP Rules Highlights

5

15% Flat Rate Income Tax

5

Clear Regime With Eligible Workplaces

5

Efficient Procedure for Employer

5

Certainty for the Duration of Employment

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The Process and Timeline

  1. The applicant’s profile is reviewed to ensure eligibility for the programme
  2. Application for a formal determination is submitted to the relevant authority
  3. Tax return forms will be prepared with the relevant application conditions
  4. A declaration endorsed by the relevant authority is attached to the tax return and filed to the Inland Revenue Department.

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Contact us via telephone or fill out the form below to discuss how we can help you with your residency and tax status in Malta.

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