Malta’s Highly Qualified Persons (HQP) Rule is an attractive programme aimed at skilled professionals working in key industries such as financial services, aviation, gaming, and technology. The HQP Rule offers eligible individuals a special 15% flat tax rate on income derived from qualifying employment in Malta, providing a significant advantage for professionals relocating to the island.

This programme is designed to attract top talent and support the growth of strategic sectors, making it ideal for senior executives and specialists seeking a favourable tax environment while enjoying all the benefits of living in Malta.

Who is Eligible for the HQP Rule?

The HQP Rule applies to non-domiciled individuals working in qualifying roles within eligible industries. The programme sets a minimum annual income threshold that must be met to access the 15% tax rate. Qualified industries and roles include:

• Financial services, banking, and investment funds
• Remote gaming and online betting
• Aviation services, including aircraft leasing and management
• Technology-related roles, including software development and IT management

Eligible positions include senior executives, directors, department heads, and professionals with key technical skills that contribute to the development of these industries.

Benefits of the HQP Rule

• 15% Flat Tax Rate: A significant advantage for professionals, the 15% rate applies to income derived from employment in Malta, replacing the standard tax rates.
• Tax Efficiency: The rule allows individuals to optimise their tax liabilities while benefiting from Malta’s extensive double tax treaty network.
• Flexible Duration: Beneficiaries can benefit from the reduced tax rate for up to five years (four years for EU/EEA nationals), with the possibility of extensions.
• Family Benefits: Dependents of HQP beneficiaries can also access the residency benefits, ensuring that the entire family enjoys Malta’s excellent public services and lifestyle.

Conditions and Requirements

To qualify for the HQP Rule, applicants must meet specific requirements:

• Minimum Annual Salary Threshold: Applicants must meet the minimum salary requirement as set by the Maltese authorities, which is periodically updated.
• Employment in a Qualifying Role: The applicant’s position must be on the list of approved roles, and the employer must be licensed or recognised under Maltese law.
• Residence in Malta: The applicant must reside in Malta and not be domiciled in the country.
• Tax Compliance: Beneficiaries must remain compliant with all Maltese tax obligations, including timely submissions of annual tax returns.

How FACT Can Help

At FACT, we provide comprehensive support to ensure that you benefit from the HQP Rule with minimal hassle. Our team of experts guides you through the eligibility assessment, application process, and post-approval obligations. Here’s how we help:

1. Eligibility Assessment: We evaluate your role, salary, and residency status to ensure that you meet the criteria for the HQP Rule.
2. Documentation Preparation: Our experts assist in gathering the necessary documents, including employment contracts and proof of residency.
3. Application Submission: We handle the submission of your application, ensuring accuracy and compliance with all regulatory requirements.
4. Ongoing Compliance: Once approved, we help you meet ongoing tax obligations, including filing annual tax returns and maintaining compliance throughout the duration of the programme.

Why Malta’s HQP Rule is a Strategic Choice

Malta’s HQP Rule is more than just a tax advantage—it’s an opportunity to live and work in one of the EU’s most dynamic and business-friendly environments. With its excellent healthcare system, strong legal framework, and attractive lifestyle, Malta offers the perfect balance between professional advancement and quality of life.

Partner with FACT for a Smooth Application Process

Let us simplify the journey to benefiting from Malta’s HQP Rule. Contact FACT today, and we’ll ensure you make the most of this opportunity to work, live, and thrive in Malta.