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ARTICLE · 22 AUGUST 2014

Special Tax Rate - August 2014 Update

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It was reported that a "total of 320 professionals who have taken up residence in Malta are benefiting from a maximum tax rate of 15% on their €75,000-plus salaries".

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It was reported that a "total of 320 professionals who have taken up  residence in Malta are benefiting from a maximum tax rate of 15% on their €75,000-plus salaries".

Over the past few years the different 'schemes' which have been put in place by the Maltese administrations have left results and have in fact attracted a large number of individuals to our islands wishing to avail of a special tax rate.

The 'residence schemes' have evolved from the Permanent Residence Scheme (which was applicable to all), to the High Net Worth Individual Scheme (which was split up into two branches; one applicable to EU/ EEA and Swiss nationals, and the other applied in the case of third country nationals). The latter was then replaced by the Global Residence Program while the Residence Program Rules have recently substituted the former branch of HNWI, now having the same thresholds as the Global Residence Program.

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