Guidelines On Malta’s Tax Treatment For Highly Skilled Individuals

On 7 April 2026, the Malta Tax & Customs Administration (MTCA) published official guidelines on the Tax Treatment of Highly Skilled Individuals Rules (these guidelines are issued in terms of Article 96(2) of the Income Tax Act (Chapter 123 of the Laws of Malta) and are to be read in conjunction with Legal Notice 20 of 2026) providing practical clarity on the harmonised 15% flat tax regime concerning the Tax Treatment of Highly Skilled Individuals Rules.

Scope of Qualifying Economic Activities

The guidelines confirm that Malta Enterprise issues eligibility determinations for employing entities engaged in the following activities (where the entity is not regulated by another competent authority, such as the MFSA, MGA, Transport Malta, or the Office of the Chief Medical Officer):