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.
This is subject to 3 key conditions:
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.
© 2019 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.