Question 1

What replaced the HQP (Highly Qualified Persons) scheme in Malta?

Accepted Answer

From 1 January 2026, the Tax Treatment of Highly Skilled Individuals Rules (Legal Notice 20 of 2026) consolidated five expat schemes — HQP, Qualifying Employment in Innovation and Creativity, Aviation, Maritime, and Senior Employees of Family Offices — into a single framework with a 15% flat rate on eligible employment income.

Question 2

What is the minimum salary for the 15% expat tax rate in Malta?

Accepted Answer

The minimum annual employment income is €65,000 in 2026, rising by €10,000 every five years. Income from an eligible role at or above this threshold is taxed at a flat 15%, with income exceeding €7,000,000 per year taxed at 35%.

Question 3

Which jobs qualify for Malta's Highly Skilled Individuals rules?

Accepted Answer

Eligible roles are in financial services, gaming, aviation, maritime, oil and gas servicing, family offices, and back office or treasury management operations. Beneficiaries must hold relevant professional qualifications or five years of comparable experience, hold private medical insurance, and must not be domiciled in Malta.

Question 4

How long does the 15% rate last in Malta?

Accepted Answer

The benefit lasts 5 years and is renewable for two additional 5-year periods (up to 15 years in total). Under the sunset clause, all benefits under the rules expire on 31 December 2040.

Question 5

Is the 15% flat rate always better than normal Malta tax rates?

Accepted Answer

At the €65,000 threshold the 15% rate already saves around €3,600 per year versus standard single rates, and savings grow with income — at €100,000 the saving is about €10,600. The flat rate applies to the whole qualifying income with no tax-free bands, so this calculator compares both regimes for your exact salary.

Highly Skilled Individuals Tax Calculator

Malta Expat Tax: 15% Flat Rate Guide