Residence & Citizenship

Malta

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

Malta Start-up Programme

Malta Permanent Residence Programme

Malta Global Residence Programme

Malta Residence Programme

The Malta Retirement Programme

Malta Key Employee Initiative

The Malta Highly Qualified Persons Programme

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The Malta Digital Nomad Residence Permit

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

Malta: The Qualifying Employment in Innovation & Creativity Scheme

Available to EU/EEA & Non-EU Passport Holders.

Income tax is set at a flat rate of 15% for qualifying individuals (instead of paying income tax on an ascending scale with a current maximum top rate of 35%).

These rules provide an opportunity for individuals working in the development of innovative and creative digital products in Malta to choose to have their employment income in respect of work exercised in Malta, to be chargeable at a reduced rate of 15%.

The 15% tax rate shall apply for a consecutive period of up to four years commencing from the year immediately preceding the year of assessment, in which the person is first liable to tax. This may be extended by a period not exceeding five years.

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The scheme is targeted towards certain professional individuals earning over €52,000 per annum and employed in Malta on a contractual basis:

  • For a candidate to qualify, their annual income must exceed €52,000. This does not include the value of fringe benefits and applies to the derived income received from an eligible office.
  • Individuals must be in possession of a relevant qualification or adequate professional experience for a minimum of three years, in a role comparable to that of the Eligible Office.

Qualifying Criteria

  • are not domiciled in Malta
  • do not derive employment income subject to tax and received in respect of work carried out in Malta or any period spent outside Malta in connection with such work or duties
  • are protected as an employee under Maltese law
  • prove to the satisfaction of the competent authority that they are in possession of professional qualifications
  • are in receipt of stable and regular resources which are sufficient to maintain them and the members of their family
  • reside in accommodation regarded as normal for a comparable family in Malta and which meets the general health and safety standards in force in Malta
  • are in possession of a valid travel document
  • are in possession of sickness insurance

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The applicant can be a national of any country.

The scheme is available for a consecutive period of not more than 3 years.

Download Full List of Programmes – Benefits & Criteria (PDF)

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