Taxation | Qualifying Employment in Innovation and Creativity Rules

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 :

  • The minimum annual income earned is €45,000, which is to be adjusted annually in line with the Retail Price Index.
  • The qualifying income cannot be paid by an employer who has received benefits under any business incentive laws.
  • Must possess the necessary qualifications or relevant experience to the eligible office.
  • Must receive a stable inceom which is sufficient to maintain himself and his/her dependants, without recourse to the social assistance system in Malta.
  • Must possess a valid travel document.
    • Must possess an EU wide health insurance cover for himself and his dependants.
  • Is not domiciled in Malta.
  • 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 :
    • Chief Executive Officer
    • Chief Technical Officer
    • Chief Creative Officer
    • Head of Writing
    • Lead In-World Writer
    • Lead Game Programmer
    • Software Engineering Director
    • Game Developer
    • Director of on-line Community
    • Head of Art Design and Visualization
    • Art Director
    • Digital Artist
    • Commercial Director (Digital Licensing)
    • Head of Game Design
    • Game Director
    • Game Designer
    • Audio Director
    • Video Director
    • Producer
    • Head of Marketing

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