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Tax
Malta Enhances its Residence Programmes
Malta has recently enhanced its immigration and tax laws relating to the taking up of residence in Malta.
Tax Treatment of Highly Skilled Individuals Rules, 2026
Established in 2011, the Highly Qualified Persons Rules (S.L. 123.126) (“HQP Rules”) in Malta were created to attract specialised professionals to sectors where local expertise is limited, such as financial services, gaming, aviation and assisted reproductive technology.
