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.
Malta Calculator Editorial Team
Financial Content Specialists | Malta Tax & Employment Experts
Our team specializes in Maltese tax law, social security contributions, and employment regulations. All content is reviewed against official sources from the Malta Commissioner for Revenue and the Department of Social Security.
Official Sources
- Malta Commissioner for Revenue (CFR) - Highly Qualified Persons Rules
- Malta Enterprise - Highly Qualified Persons Scheme
Data verified as of 1 January 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
Share this article
Got approved for HQP last year and its been great. 15% flat rate saves me thousands compared to the regular tax brackets. Definitely worth applying if you qualify
this is essential reading for anyone in the gaming industry here. most of us qualify for HQP and the savings are significant. great guide 👏
My company is relocating me to Malta. Does anyone know how long the HQP application takes? And can my spouse also benefit from it?
took about 3 weeks for mine. And no your spouse has their own tax status unless they also qualify independently. Talk to your HR they usually handle the paperwork
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