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.
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.