Tax Treatment of Highly Skilled Individuals Rules

This measure is designed to facilitate the employment of non-resident individuals in roles that are currently not met by the local labour market. It provides a temporary fiscal incentive by reducing the personal tax burden applicable to such individuals, thereby supporting businesses in attracting specialised talent.

The incentive is coordinated by Malta Tax & Customs Administration. Malta Enterprise is responsible for the administration of applications submitted by eligible individuals employed with undertakings operating in sectors such as manufacturing, software development, industrial services analogous to manufacturing, life sciences, and other innovative economic activities, provided that such undertakings are not regulated by another Competent Authority as defined in the applicable Rules.

Further details on the eligibility criteria and applicable conditions are outlined in the official guidelines issued by the Malta Tax & Customs Administration, which may be accessed here.

 

The Application Form is currently in development and shall be availabe in the coming days.   

 

Accessing and Submitting the Application Form

The online applciation form may be accessed through the Corporation's Client Portal. First time Users will need to register by creating a Profile. A comprehensive Portal User Guide will provide guidance on how to set up your profile and the Applicant's Account through which applications may be submitted. When creating your Business Entity, please ensure that your select the Individual type. Once the Individual account is set up, click on New Application, then select Tax Tratment of Highly Skilled in Individuals from the drop down menu.  You will be redirected to the application submission page.  Please follow the instructions therein to access the online form and upload all required documentation. 
 

Clarifications, requests for information and guidance on the application process may be submitted to [email protected].