Fiscal incentives for highly qualified persons

Fiscal incentives for highly qualified persons

The Minister of Finance has in his Budget Speech for the year 2024 announced that the current fiscal incentives applicable to certain highly qualified persons will be revised and harmonised to cater for the skills required by the Maltese economy.
Highly Qualified Persons Rules

Highly Qualified Persons Rules

Maltese tax law provides for rules which grant beneficiaries referred to as ‘Highly Qualified Persons’ to be taxed at a reduced rate of tax of 15% on their employment income, provided certain conditions are satisfied. Such persons must be highly qualified expatriates...