January 30, 2026
The Tax Treatment of Highly Skilled Individuals Rules, 2026 have now been formally introduced through Legal Notice 20 of 2026, bringing together a number of incentive regimes that Malta has developed over the years to attract top-tier talent.
 
Under this new consolidated framework, qualifying individuals may benefit from a flat 15% tax rate on eligible income. The scope is deliberately broad, covering key sectors such as financial services, aviation and maritime, gaming, and most importantly family offices.
 
While the rules draw inspiration from the former Highly Qualified Persons Rules, which ceased to apply at the end of 2025, they introduce several notable enhancements. Among these is a reduced minimum annual income requirement of €65,000, with the threshold increasing by €10,000 every five years. The preferential tax treatment is initially granted for five years and may be extended twice, allowing eligible individuals to benefit for a total period of up to 15 years.
 
As with previous incentive programmes, access to the regime is subject to a formal application process with the competent authorities. Importantly, individuals currently benefiting from the Highly Qualified Persons Rules or other incentive schemes that have now been absorbed into this framework may elect to migrate to the new regime.
 
Taken together with the recently introduced regime for Single Family Offices operating through the Notified Professional Investor Fund (NPIF) structure, these developments significantly strengthen Malta’s value proposition. The combination of an efficient fund vehicle for family wealth structures and a competitive, long-term personal tax regime for highly skilled professionals positions Malta as a compelling, and increasingly hard to ignore, jurisdiction for SFOs looking to establish and scale their presence in Europe.