Several important legislative changes were published over the
course of January 2026. Below is an overview of the key updates
across different areas.
On the 23rd of January 2026, the Tax Treatment of
Highly Skilled Individuals Rules, 2026 were published, introducing
a 15% tax rate on qualifying employment income (amounting to a
minimum of €65,000 per annum) earned by highly skilled
individuals working in specified regulated roles who are not
domiciled in Malta. Once the application for the special tax status
is approved, it applies for a period of five years, which may be
extended twice, each time for an additional five years.
In addition to the bills mentioned in our previous legal update
for December 2025, one bill is currently in
progress. The Corporate Sustainability Reporting (Amendment) Bill
(Bill No. 162 of 2026) aims to amend various laws relating to
Corporate Sustainability Reporting.
