The Highly Qualified Persons Rules is one of Malta’s tax residence programmes that allows qualified applicants, who hold Eligible Office, to qualify for a 15% tax rate on any income earnt in Malta. The objective of the HQPR, is to attract highly qualified individuals to companies within a specific sector, provided that their income amounts to at least €84,991 (2019) and that they hold a specific position within a business.

You can find below a list of job titles that qualify as ‘eligible office’ within the Financial Services, Gaming and Aviation sectors in Malta. For a more detailed understanding of the Highly Qualified Persons Rules, visit our page or contact us today for a consultation.

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“Eligible Office” in the financial services and gaming sectors (and undertakings holding an air operators certificate) comprises employment in one of the following positions:
  • Actuarial Professional
  • Aviation Continuing
  • Airworthiness Manager
  • Aviation Flight Operations Manager
  • Aviation Ground Operations Manager
  • Aviation Training Manager
  • Chief Executive Officer
  • Chief Financial Officer
  • Chief Commercial Officer
  • Chief Insurance Technical Officer
  • Chief Investment Officer
  • Chief Operations Officer (including Aviation Accountable Manager)
  • Chief Risk Officer (including Fraud and Investigations Officer)
  • Chief Technology Officer
  • Chief Underwriting Officer
  • Head of Investor Relations
  • Head of Marketing (including Head of Distribution Channels)
  • Head of Research and Development; (including Search Engine Optimisation and Systems Architecture)
  • Portfolio Manager
  • Senior Analyst (including Structuring Professional)
  • Senior Trader/Trader
  • Odds Compiler Specialist
“Eligible Office” in an aerodrome licensed undertaking refers to employment in the following position:
  • Chief Executive Officer
“Eligible Office” in the assisted reproductive technology sector comprises employment in one of the following positions:
  • Embryologist
  • Responsible Person
  • Lead Quality Manager

Papilio Services – How we can help you?

Are you considering applying to the Highly Qualified Persons Rules? Papilio Services can assist you in preparing the declaration, application as well as inform you about all the compliance issues, such as the timely completion and submission of the personal tax returns.

If you would like any more information on how we can help you, contact us through email or call us directly +356 2122 7553. We look forward to hearing from you.

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