In January 2026, the Government of Malta published Legal Notice 20 of 2026, officially titled the Tax Treatment of Highly Skilled Individuals Rules. Effective from 1 January 2026, this new regime consolidates multiple legacy tax incentive programmes into a streamlined, unified framework aimed at attracting and retaining highly skilled expatriates and specialised professionals.
The new rules replace previous sector-specific schemes — including the Highly Qualified Persons Rules and other specialised tax regimes for innovation, aviation, maritime and family office professionals — with a single, coherent 15% flat tax regime on qualifying employment income.
Disclaimer
The above does not constitute tax or legal advice and is up to date on the date it was published. Please ensure that you take appropriate advice from tax or legal professionals before making any decisions based on the above.
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