Malta Expat Tax: Highly Qualified Persons (HQP) 15% Flat Rate Guide
Moving to Malta for work? The HQP scheme offers a flat 15% tax rate for highly skilled professionals. Learn if you qualify and how to apply.
1. What is the HQP Scheme?
The Highly Qualified Persons (HQP) Rules is a special tax program designed to attract skilled professionals to Malta. Under this scheme, qualifying individuals pay a flat 15% tax rate on their employment income, instead of the standard progressive rates that can go up to 35%.
The scheme was introduced to make Malta competitive in attracting talent to key industries such as:
- Financial services
- iGaming (online gaming)
- Aviation
- Yacht registration
2. Key Benefits
Compared to up to 35% under standard rates
Extendable based on continued eligibility
Additional benefits of the HQP scheme include:
- No minimum tax - The 15% rate applies from the first Euro
- Family-friendly - Spouse benefits from the same tax treatment
- SSC included - Normal SSC rules still apply
- EU/EEA priority - Faster processing for EU nationals
3. Eligibility Requirements
To qualify for the HQP scheme, you must meet all of the following requirements:
Annual gross salary of at least €86,938 (2026 threshold)
Employment with a company licensed by a qualifying regulator in Malta
Position requires specialized skills (management, professional, or technical)
Not resident in Malta for tax purposes in the 5 years before employment
4. Qualifying Sectors & Roles
The HQP scheme covers specific regulated sectors. Your employer must hold a license from the relevant Maltese authority:
| Sector | Regulator | Example Roles |
|---|---|---|
| Financial Services | MFSA | Fund managers, compliance, risk |
| iGaming | MGA | Platform leads, game developers, C-level |
| Aviation | Transport Malta | Pilots, aviation engineers, directors |
| Maritime/Yachting | Transport Malta | Yacht management, captains |
💡 Note: IT roles in iGaming companies may qualify if the company holds an MGA license and the role is technical/specialized.
5. HQP vs Standard Tax Rates
Here's how the HQP 15% flat rate compares to standard tax for different salary levels:
| Annual Salary | Standard Tax (Single) | HQP (15%) | Annual Savings |
|---|---|---|---|
| €90,000 | €22,685 | €13,500 | €9,185 |
| €120,000 | €33,185 | €18,000 | €15,185 |
| €150,000 | €43,685 | €22,500 | €21,185 |
| €200,000 | €61,185 | €30,000 | €31,185 |
At €200,000 annual salary, HQP saves over €30,000 per year compared to standard tax rates — a significant benefit for high-earning professionals.
6. How to Apply
The application process typically involves:
- Employment offer - Secure a qualifying job with a licensed employer
- Employer application - Your employer submits the HQP application on your behalf
- Documentation - Provide proof of qualifications, previous residence, contract
- Approval - Malta Enterprise reviews and approves the application
- Tax card - Receive your tax card reflecting the 15% rate
Processing typically takes 4-6 weeks for EU nationals and may be longer for non-EU applicants.
Compare Your Tax Options
Use our Malta Salary Calculator to see the difference between standard tax rates and what you'd pay under the HQP scheme.
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