Highly Skilled Individuals Rules - 15% flat tax (Malta)
A 15% flat tax on a high Maltese salary for up to 15 years.
Record checked Oct 21, 2026 · official source not yet confirmed by our automated check
Summary
Replaces the Highly Qualified Persons rules: a 15% flat income tax on qualifying employment income for senior/skilled roles paying at least EUR 65,000, for 5 years, extendable twice (max 15).
Dream spread
A 15% flat tax on a high Maltese salary for up to 15 years.
Relocation reality check
Minimum basic salary EUR 65,000 per PwC (not in the official memo read); emoluments above EUR 7 million taxed at 35%; initial 5 years + two 5-year extensions, but no benefit for income earned after 31 December 2040; replaces/consolidates the Highly Qualified Persons rules.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Income of EUR 65,000/year
Minimum income of EUR 65,000 per year.
Check: Local job required
The program expects a job with an employer in Malta — it is not a remote-work route.
Check: Family members not covered
Dependants are not included in this program — each family member needs their own route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Employees on a qualifying employment contract in eligible senior/skilled roles with a gross basic salary of at least EUR 65,000.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Income of EUR 65,000/year
BlockerMinimum income of EUR 65,000 per year. Derived from the program's stated requirement — the official source sets how income is measured (gross or net, period, family add-ons).
Local job required
CautionThe program expects a job with an employer in Malta — it is not a remote-work route.
Family members not covered
CautionDependants are not included in this program — each family member needs their own route.
The long game
If Malta becomes home, here is the road from first visa to a second passport.
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Income requirement
- 65,000 EUR per year≈ USD 6,085/month (approximate, as of 2026-10-21)
- Duration
- 60–180 months
- Property purchase
- Not required
- Tax
- 15% flat on qualifying employment income up to EUR 7 million; 5 years + two extensions (15 years max).
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
Existing communities already talking about life in 🇲🇹 Malta. Lurk, ask, make a friend — before the flight.
- r/malta
Small island, active sub — relocation threads get real answers.
Facebook groups
Source trail
We could not fully confirm the key figures against the official source. Check it yourself before relying on them.
“MTCA memo on LN 20/2026: "taxed at the rate of 15% on emoluments payable not exceeding €7 million"; in effect "from 1 January 2026"”
Primary official sourceLast checked Oct 21, 2026- Secondary referenceLast checked Oct 21, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.