Repatriation of persons established in a field of excellence rules Article 56 (25) of the ITA, Legal Notice 111 of 2013
Applicable with effect from Year of Assessment 2013
Beneficial Tax Rate
An individual who is established in a field of excellence and returns as an ordinary resident in
Malta may opt to have his income received from employment exercised in Malta related to a
qualifying employment charged to tax at the rate of 15%.
Emolument income generated from the qualifying employment should be of a minimum of Euro
75,000 (excluding fringe benefits).
Such income should constitute the first part of the individual's total chargeable income. Any
other chargeable income should be taxable at the rate or rates that would have been applicable
to the remaining income if the above scheme was not exercised.
The 15% tax rate shall apply without the possibility to claim any relief, deduction, reduction,
credit or set off of any kind.
Such an incentive will only apply provided that the individual who is established in a field of
excellence has been ordinarily resident in Malta for at least 20 years but has not been ordinarily
resident in Malta for the 10 consecutive years prior to his return.
Field of Excellence
This means an area of professional competence where the individual excels in manufacturing
and research and development sectors as defined in the Guidelines issued by Malta Enterprise.
Certain conditions should be satisfied for an individual to benefit from this scheme:
(a) The individual should derive employment income in respect of a qualifying contract with
respect to work or duties carried out in Malta, or in respect of any period spent outside
Malta in connection with such work or duties, or on leave during the carrying out of
such work or duties;
(b) The individual should prove to the satisfaction of Malta Enterprise that he is in
possession of the adequate educational and or professional qualifications relevant to
the profession or sector of field of excellence;
(c) The individual is protected as an employee under Maltese law for the purpose of
exercising genuine and effective work for or under the direction of someone else and
has the requisite adequate and specific competence as approved by Malta Enterprise;
(d) The individual should fully disclose and declare emoluments received in respect of
income from the qualifying contract of employment or any income received from
a person related to his employer paying income related to a qualifying contract
chargeable to tax in Malta
The duration of the scheme should apply for a consecutive period of 5 years commencing from
the first year that the person is first liable to tax in Malta after returning to reside in Malta.
The beneficiary should forward his/her application to Malta Enterprise for a formal declaration
of approval to be provided.
Beneficiaries will be subject to reporting obligations including the preparation of a tax return
and the adequate declaration (signed by the beneficiary and endorsed by Malta Enterprise) to
be attached to the income tax return.