These guidelines provide a framework for individuals seeking a determination of eligibility for the option provided by S.L Repatriation of Persons Established in a Field of Excellence Rules, as Subsidiary Legislation to the Income Tax Act (CAP. 123) of the Laws of Malta.
These guidelines are available to individuals who have been ordinarily resident in Malta for at least twenty (20) years but have not been ordinarily resident in Malta for the ten (10) consecutive years prior to their return in Malta and have a qualifying employment contract resulting in a minimum amount of employment income chargeable to tax of at least €75,000 per annum (excluding fringe benefits).
Eligible individuals may opt for an income tax rate of 15% which shall apply without possibility to claim any relief, deduction, reduction, credit or set-off of any kind.
Application guidance notes may be downloaded below - the information identified in these guidance notes is to be submitted to the Corporation as detailed in the document.