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 persons through a fiscal incentive.

What you'll get

These persons may benefit from a 15% flat income tax rate for a consecutive period of not more than 3 years.


Individuals not domicile in Malta with:

-a legal employment contract and employment income of a minimum of €45,000
-holding an Eligible Office; and
-subject to paying income tax in Malta.

How to apply

Fill in the online form, print it and send to:

Malta Enterprise Corporation
Malta Industrial Parks Ltd
Gwardamangia Hill
Pietà MEC 0001

Complete and signed application forms are to be submitted by hand or by registered post.