Tax Treatment of Highly Skilled Individuals 2026
The objective of the Highly Skilled Individual Scheme (HSI), is to attract highly qualified persons to occupy “eligible office” positions as issued by the Malta Tax and Customs Administration (MTCA). To qualify, the applicant needs to be employed by an MGA-licensed company or a sister/parent company owning more than 90% shareholding in the licensee.
Once approved, to benefit from the Highly Skilled Individuals Scheme, an RA17 form, endorsed by the MGA must be sent by the applicant to the Inland Revenue, together with the tax return form by the end of June each year.
How to apply
For a new HSI application, the HSI application form must be submitted together with the following documents via email on [email protected]:
- Contract of Purchase of Immoveable Property or Lease Agreement to cover from the start of employment;
- Health insurance policy that covers the individual from the date of employment as well as any dependents that the applicant may have;
- Contract of employment;
- The latest educational certificates;
- Previous employment references covering the past 5 years of employment; and
- The last 3 payslips.
A Personal Declaration Form needs to be submitted through the applicant’s personal portfolio on our Licensee Portal. The applicant must choose the ‘Change in Personal Details’ application.
In the ‘Involvement Type’ section, the role ‘Other’ is to be used.
Upon the submission of the Change in Personal Details application, the ‘Request for Involvement’ is shown in the company timeline, and persons with the necessary access to the company must approve the request. This role is only used for HQP purposes.
How to apply for the Renewal of the HSI status
The applicant has to follow the same guidelines above as a ‘New application’ but the qualifications and reference letters are not required to be submitted again.
How to apply for a Change of Employment
The applicant has to send an email to [email protected] including the updated HSI form with the new employment details together with:
- New employment contract
- Updated and signed FS4
- Health insurance renewal including dependants (if any), covering from the start of the new employment
- Lease agreement renewal covering from the start of the new employment
- Last 3 payslips (or any available)
In the case of a change in the job title within the same company:
The following form must be submitted via email on [email protected] indicating the change in the job title together with:
- Any Addendum/ Addenda to the contract/ Letter from the company indicating the change.
Transition from the Highly Qualified Persons scheme to the Highly Skilled Individuals scheme
Current HQP status holders, have up to three years till 31 December 2028 to transition to these new rules as per clause 12.1 of the HQP law.
Since the terms will start afresh, the applicant has to submit the HSI application form together with the following documents via email on [email protected]:
• Contract of Purchase of Immoveable Property or Lease Agreement to cover from the start of employment;
• Health insurance policy that covers the individual from the date of employment as well as any dependants that the applicant may have;
• Contract of employment; and
• The last 3 pay slips.
A Personal Declaration Form needs to be submitted through the applicant’s personal portfolio on our Licensee Portal. The applicant must choose the ‘Change in Personal Details’ application.
In the “Involvement Type” section, the role ‘Other’ is to be used.
Upon the submission of the Change in Personal Details application, the ‘Request for Involvement’ is shown in the company timeline, and persons with the necessary access to the company have to approve the request. This role is only used for HSI purposes.