Repatriation of Maltese Persons | KPMG | Malta
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Repatriation of Maltese Persons Established in a Field of Excellence Rules

Repatriation of Maltese Persons

Maltese domiciled individuals established abroad in a field of excellence and who return to work in Malta, may benefit from a 15% flat rate of tax.

1000

Partner, Private Client and Global Mobility Services

KPMG in Malta

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This is subject to 3 key conditions:

  • The beneficiary must show that he 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 to Malta.
  • Must be an individual established in a field of excellence were an eligible person has professional competence in a relevant area in the manufacturing and research and development sectors as defined from time to time by the Malta Enterprise Corporation.
  • Minimum income of €75,000 from a qualifying contract of employment, and consists from emoluments received from eligible office. Such contract of employment would need to be approved in writing by the Malta Enterprise Corporation.

If you would like to know more about this status, or indeed to discuss any other tax matter, get in touch with us, we`re here to help.

© 2018 KPMG, a Malta civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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