ARTICLE · 03 FEBRUARY 2026

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Tax Rules For Highly Skilled Individuals

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Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules")...

MaltaTax

Thomas Jacobsen

Malta has enacted Legal Notice 20 of 2026, titled the Tax Treatment of Highly Skilled Individuals Rules, 2026 (the "Rules"), marking a significant reform of Malta's preferential tax framework applicable to expatriate professionals. The Rules were published in January 2026 and apply to qualifying employment income derived as from 1 January 2026.

This legislation consolidates several previously distinct tax incentive regimes into a single, harmonised framework, reflecting Malta's strategic objective to enhance its competitiveness in attracting and retaining highly skilled professionals across key economic sectors.

Legislative Context and Policy Objectives

Prior to the introduction of the Rules, Malta operated a number of sector-specific incentive schemes, including:

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