The Qualifying Employment in Innovation and Creativity (Personal Tax) Rules provide certain individuals with a beneficial tax treatement on any income earned though a qualifying contract of employment.
Such qualifying income, earned by successful candidates to these rules, will be taxed at the beneficial tax rate of 15%.
The conditions necessary to benefit from this special tax status, are the following :
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The minimum annual income earned is €45,000, which is to be adjusted annually in line with the Retail Price Index.
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The qualifying income cannot be paid by an employer who has received benefits under any business incentive laws.
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Must possess the necessary qualifications or relevant experience to the eligible office.
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Must receive a stable inceom which is sufficient to maintain himself and his/her dependants, without recourse to the social assistance system in Malta.
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Must possess a valid travel document.
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Must possess an EU wide health insurance cover for himself and his dependants.
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Is not domiciled in Malta.
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An “Eligible Office” is an employment in a role directly engaged in the development of innovative and creative difital products as listed below and ascertained by the Malta Enterprise Corporation :
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Chief Executive Officer
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Chief Technical Officer
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Chief Creative Officer
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Head of Writing
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Lead In-World Writer
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Lead Game Programmer
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Software Engineering Director
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Game Developer
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Director of on-line Community
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Head of Art Design and Visualization
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Art Director
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Digital Artist
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Commercial Director (Digital Licensing)
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Head of Game Design
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Game Director
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Game Designer
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Audio Director
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Video Director
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Producer
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Head of Marketing
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