Amendment to Highly Qualified Persons Programme

The Highly Qualified Persons Scheme, introduced in 2010 to attract professional expatriates to occupy high-level posts in key economic sectors in Malta, has until now been open to employees within the financial, gaming and aviation sectors.

By means of Legal Notice 141 of 2018, the Highly Qualified Persons Rules have been amended to extend the Scheme to the medical sector, specifically to employment in Assisted Reproductive Technology consisting in employment as:

  • Embryologist;
  • Responsible Person; and
  • Lead Quality Manager.

Embryologists as well as Responsible Persons and Lead Quality Managers working with assisted reproductive technology companies recognised or licensed under the Office of the Chief Medical Officer to Government and who are not domiciled in Malta are now eligible for the Scheme which offers a 15% flat tax rate on a minimum income of €84,000.

The Scheme is regulated by the Office of the Chief Medical Officer to Government, designated as the Competent Authority for the Sector.

For more information on the Highly Qualified Persons Programme, or if you have any questions, please feel free to contact Dr Ivan Gatt on and Dr Maria Attard on

 Disclaimer: This article is not intended to impart legal advice and readers are asked to seek verification of statements made before acting on them.