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Qualifying contract of employment


An individual may benefit from the 15% tax rate if he/she satisfies all of the following employment conditions:

  1. Derives employment income subject to income tax in Malta;
     
  2. Employment contract is subject to the laws of Malta and proves to the satisfaction of the Malta Financial Services Authority;
     
  3. Proves to the satisfaction of the Malta Financial Services Authority that he/she is in possession of professional qualifications and has at least five years professional experience;
     
  4. Has not benefited from deductions available to investment services expatriates with respect to relocation costs and other deductions  (under article 6 of the Income Tax Act);
     
  5. Fully discloses for tax purposes and declares emoluments received in respect of income from a qualifying contract of employment and all income received from a person related to    his employer paying out income from a qualifying contract achargeable to tax in Malta;
     
  6. Proves to the satisfaction of the Malta Financial Services Authority that he performs activities of an eligible office;
     
  7. Is in receipt of stable and regular resources which are sufficient to maintain himself and the members of his family without  recourse to the social assistance system in Malta;
     
  8. 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;
     
  9. Is in possession of a valid travel document;
     
  10. Is in possession of sickness insurance in respect of all risks normally covered for Maltese nationals for himself and the members of his family.