Highly Qualified Persons Rules, or HQPR, was a scheme introduced in 2011 through Maltese Parliament Legal Notice 106. This residence programme seeks to attract highly qualified persons in the financial, gaming and aviation sectors by offering a 15% flat rate of tax.

Contact us today if you would like to arrange an initial consultation by emailing us on enquiries@papilioservices.com and we will respond to you within 24 hours to arrange a meeting.

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Benefits of Highly Qualified Persons Programme

  1. 15% income tax;
  2. Tax-free income on any income exceeding €5 million per annum;
  3. You can extend the 5-year programme to 10 years for EU/EEA/Swiss nationals;
  4. For non-EU/EEA/Swiss nationals, you can extend the 4-year programme to 8 years.

Highly Qualified Persons Rules Amendment

In the Legal Notice Highly Qualified Persons Rules, a few amendments were introduced with retroactive effect from 31 December 2020 about the benefits provided in the Highly Qualified Persons Rules.

The HQP Rules have been extended for another five years whereby no determinations by the corresponding competent authorities shall be issued after 31 December 2025, and any such determination issued must refer to any employment regarding the benefit provided by the HQP Rules commences by 31 December 2026 and ceases to apply by 31 December 2030.

Persons applying to benefit under the HQPR may now be eligible for two further extensions (as opposed to one) of five years for EEA and Swiss nationals and four years for third-country nationals.

How can I apply for the Highly Qualified Persons Rules in Malta?

Papilio Services can help as we are accredited agents through Identity Malta. We will assist you with the Commissioner of Inland Revenue and obtaining signed declarations from the Malta Financial Services Authority or the Malta Gaming Authority. Moreover, we will assist you in filing your income tax return form correctly.

Contact our accredited team today to arrange a consultation by emailing us on enquiries@papilioservices.com or call us directly on +356 2258 2000, and we will respond to you within 24 hours.

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