Field of Excellence Rules

The Repatriation of Persons Established in a Field of Excellence programme aims to encourage persons who were previously resident in Malta to return to work in Malta thus contributing to the Maltese economy.

The applicant can be a national of any country who was previously resident in Malta for at least 20 years

Employment conditions

The applicant

  • should carry out his employment in Malta except for reasonable and related foreign travel and holiday time;
  • be protected as an employee under Maltese law;
  • should hold a qualifying employment contract;
  • should declare his emoluments for Malta income tax purposes;
  • should return to Malta as an ordinary resident;
  • should hold relevant qualifications & experience approved by Malta Enterprise;
  • should hold an eligible office in manufacturing ro R&D as approved by Malta Enterprise;
  • should have a minimum remuneration of €75,000
  • should operate in a field of excellence.

Exclusions

The applicant should not have been ordinarily resident in Malta for the previous 10 years.

Taxation

Taxation will be levied at  a final rate of 15% on the annual remuneration and fringe benefits.
All other Malta source income will be taxed at progressive rates up to a maximum rate of 35%.

The above is only intended to highlight the main features of the programme and more detailed rules apply.
Please contact David Marinelli directly or contact us for further information or assistance.

Note: Where masculine terms are used both genders are intended.