Highly Qualified Persons

The Highly Qualified Persons scheme (under Legal Notice 106/2011), is designed to attract highly qualified persons to seek employment with businesses in Malta which operate in the financial services, remote gaming and aviation sectors.

Applicants taking part of the Highly Qualified Persons scheme are entitled to benefit from a favourable, reduced fixed tax rate of 15 % chargeable on employment income derived from his/her Malta employer. Furthermore, the tax rate payable is reduced to nil on qualifying employment exceeding a €5,000,000 income per annum.

Eligibility for the Malta Highly Qualified Persons Scheme

Individuals shall be eligible to benefit from the special tax status, if they satisfy the following conditions:

Applicants must have an income that exceeds €75,000 per annum;
Applicants must not benefit under any other relocation scheme issued by the Maltese Government;
Prove that the contract of employment was drawn up work in Malta;
Be able to prove that applicants have five years of experience in the specific field and are qualified to carry out the employment;
Is not domiciled in Malta;
hold an adequate health insurance covering the EU territory;
Satisfy a fit and proper test;
The employer must qualify as an eligible office under this scheme.

Eligible offices that may participate in the Highly Qualified Persons Scheme in Malta

Actuarial Professional
Aviation Accountable Manager
Aviation Continuing Airworthiness Manager
Aviation Flight Operations Manager
Aviation Ground Operations Manager
Aviation Training Manager
Chief Commercial Officer
Chief Executive Officer
Chief Financial Officer
Chief Insurance Technical Officer
Chief Investment Officer

Chief Operations Officer
Chief Risk Officer (including Fraud and Investigations Officer)
Chief Technology Officer
Chief Underwriting Officer
Head of Investor Relations
Head of Marketing (including Head of Distribution Channels)
Head of Research and Development; (including Search Engine Optimisation and Systems Architecture)
Odds Compiler Specialist
Portfolio Manager
Senior Analyst (including Structuring Professional)
Senior Trader/Trader

For further information about other areas of specialisation

Eligibility for the Malta Highly Qualified Persons Scheme

Eligible offices that may participate in the Highly Qualified Persons Scheme in Malta

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