Amendment to Highly Qualified Persons Programme

The Highly Qualified Persons Programme has recently been amended to offer a one-time qualifying extension to EEA and Swiss nationals.

This residence scheme offers a favourable flat tax rate of 15% on employment income derived from companies licensed and/or recognised by the Malta Financial Services Authority, companies licensed by the Malta Gaming Authority and undertakings holding an Air Operators’ Certificate or an Aerodrome licence issued by the Authority for Transport in Malta.

The benefit is available for a period of 5 years in the case of EEA and Swiss Nationals. The programme’s rules have recently been amended to allow a one-time extension of 5 years to this qualifying period for those individuals who were not resident in Malta prior to 1st January 2008 and provided that the maximum qualifying period does not exceed a consecutive period of 10 years commencing from the year preceding the first year of assessment in which that person is first liable to tax.

The rules regulating applications by non-EU/EEA nationals (third country nationals) remain unchanged. Third country nationals may benefit from this programme for a period of 4 years, subject to a claw-back if the individual remains in Malta beyond that period, or if he directly or indirectly acquires immovable property in Malta.

For more information on the Highly Qualified Persons Programme, or if you have any questions, please feel free to contact Dr Cherise Abela 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.