This Programme is available to third country nationals as well as to nationals of the European Union, European Economic Area and Switzerland (EU/EEA and Swiss nationals), with the latter (EU/EEA and Swiss nationals) benefiting from the reduced rate of income tax for a maximum consecutive period of five years. By virtue of this amendment EU/EEA and Swiss nationals are now eligible, upon application, for a one-time extension of five years to their period of benefit, subject to the continued adherence to the provisions of the Rules. Such extension shall not be made available to any person who has been residing in Malta prior to the 1st of January 2008. Furthermore, the maximum qualifying period for EU/EEA/Swiss nationals undertaking the Highly Qualified Persons Programme, shall not exceed ten years of assessment.
For further information, read our factsheet Malta – Income tax incentives for Highly Qualified Persons below.