ARTICLE · 09 APRIL 2013

Maltese Professionals Returning To Work In Malta In Specific Industry Sectors

Deloitte Malta

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An incentive scheme was introduced in the Budget Measures Implementation Act, 2012 for Maltese professionals returning to work in Malta in specific industry sectors.

MaltaTax

Anna Gatt

James Bonavia

An incentive scheme was introduced in the Budget Measures Implementation Act, 2012 for Maltese professionals returning to work in Malta in specific industry sectors. In terms of this new scheme, an eligible individual who is established in a field of excellence and returns as an ordinary resident to Malta may opt to have his income from employment exercised in Malta charged to tax at a flat rate of 15%, as opposed to the normal progressive personal income tax rates of up to 35%. The Legal Notice setting out the prescribed terms and conditions of this scheme has now been published.

The scheme is effective from tax basis year 2013.

Legal Notice 111 of 2013 entitled Repatriation of Persons established in a Field of Excellence Rules, 2013 requires that, for an individual to benefit from these rules, the following conditions must be met:

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