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ARTICLE · 03 AUGUST 2015

Amendment To The Highly Qualified Persons Rules

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Legal Notice 225 of 2015 has amended the Highly Qualified Persons (HQP) Rules which were originally promulgated in 2010.

MaltaTax
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Legal Notice 225 of 2015 has amended the Highly Qualified Persons (HQP) Rules which were originally promulgated in 2010.

Under the HQP Rules, expatriates holding an eligible office under a qualifying contract of employment may opt to benefit from a reduced flat rate of tax of 15% on their employment income derived in respect of work or duties carried out in Malta.

An applicant must hold an eligible office with companies licensed and/or recognised by The Malta Financial Services Authority (MFSA) and the Malta Gaming Authority (MGA) or companies which fall within the remit of the Authority for Transport in Malta (TM), and the applicant's annual salary must be of at least €81,457 for basis year 2015 in order to qualify for the HQP Rules.

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