Qualifying Employment in Innovation and Creativity (Personal Tax)

Overview

This measure facilitates employment of non-residents in roles which are currently not addressed by the local labour market by temporarily easing the tax expenses incurred by such individuals through a fiscal incentive. Potential beneficiaries may contact Business 1st on 144 for guidance and information about this measure.

What you'll get

The 15% tax rate shall apply for a consecutive period of up to four (4) years commencing from the year immediately preceding the year of assessment in which the person is first liable to tax in Malta.

Eligibility

Eligible Employment
The Corporation shall consider applications from any person who:
a) is employed in an “Eligible Office” as confirmed to the satisfaction of the Corporation through the contract of employment.
b) is subject to paying income tax on such income in Malta, being emoluments payable under a qualifying contract of employment, and received in respect of work or duties carried out in Malta or fulfilling the role required by the Eligible Office, or in respect of any period spent outside Malta in connection with such work or duties, or on leave during the carrying out of such work or duties.
c) derives employment income of a minimum of fifty-two thousand euro (52,000) and subject to paying income tax on such income in Malta.
d) has an employment contract subject to the laws of Malta and proves to the satisfaction of the Corporation that the contract is drawn up for exercising genuine and effective work in Malta.
 e) does not control more than 25% of the shares of the undertaking in which s/he is employed.
Eligible Persons
 The Corporation shall issue a determination to any person engaged an Eligible Office, who:
a) is in possession of a relevant qualification or has justified to the satisfaction of the Corporation a minimum experience of three (3) years in a role comparable to that of the Eligible Office.
b) proves that is in receipt of stable and regular resources which are sufficient to maintain oneself and the family members without recourse to the social assistance system in Malta.
c) resides in accommodation regarded as normal for a comparable family in Malta and which meets the general health and safety standards in force in Malta. The Corporation shall consider that the person resides in an accommodation regarded as normal for a comparable family in Malta if it includes a living area and at least one bedroom for each dependent.
d) in possession of a valid travel document.
e) in possession of health insurance in respect of all risks normally covered for Maltese nationals, including cover for in-patient treatment for himself/herself and the members of his/her family. If insurance is provided through a group policy, the Applicant has to provide documentation (issued from the insurer) that the Applicant and  (if applicable) any dependants are covered by the policy

How to apply

Fill in the online form and submit. 

Documents Required

The following documents are required;
- Copy of Passport
- Copy of Maltese ID Card
- Copy of Residence Permit
- Copy of Health Policy
- Current Employment Contract
- Rent OR lease Contract of Immovable Property
- Employment history issued from Jobsplus
- FS4 signed by the Applicant and the employer
- Cirriculum Vitae
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