Taxation | Highly Qualified Persons

One other benefcial taxation scheme available in Malta is the Highly Qualified Persons scheme.

This scheme is applicable to Highly Qualified Persons who derive a minimum of €75,000 in employment income in Malta, excluding any fringe benefits.

The benefits if this scheme include a flat tax rate of 15% on such income from a qualifying contract of employment, upon the satusfying of certain conditions.

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