Highly Qualified Person

The Maltese government launched the Highly Qualified Persons Rules (HQP) in 2011 to attract experts from EU and Non-EU countries to fill specific roles within the; Aviation, Gaming and the Financial Services sectors. Through the HQP rules, the applicant is entitled to benefit from a tax incentive of 15% flat rate on the employment income generated in Malta for the specific role. The special tax rate applies for a consecutive period of five years for an EU/EEA national and for a period of four years for a Non-EU national.

Qualifying Criteria:

The applicant must show that he/she:

  • Holds recognized professional qualifications in the relevant qualifying field;
  • Is employed within a company recognised by the relevant authority;
  • Is in possession of health insurance covering himself/herself and any dependents;
  • Is not domiciled in Malta.

No government fees are applicable.