Highly Qualified Persons Programme (HQP)  

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The Highly Qualified Persons Programme is aimed at attracting individuals working in financial, gaming and aviation sectors. This programme was initially launched in 2011 and have been recently amended slightly to make the scheme available up to 31st December 2025. The schedule attached to the rules lists down eligible employment offices ranging from CEOs, CFOs, COOs, Portfolio Managers and similar roles, with such list being frequently updated. Individuals who hold any eligible office with companies either licensed by the Malta Financial Services Authority (MFSA), the Malta Gaming Authority (MGA) or Transport Malta (TM) may benefit from the residence status and beneficial tax rates available under the HQP Programme.

Beneficiaries of the HQP programme are subject to a flat tax rate of 15% on income derived from a qualifying employment agreement. The 15% tax rate can only be applied up to an amount of €5,000,000, with any excess amount being exempt from tax.

The scheme is applicable for a consecutive period of 4 years for Non-EU/EEA or Swiss nationals, whilst EU/EEA and Swiss nationals can benefit from the scheme for 5 consecutive years. Through the recent amendments to this programme, beneficiaries are now eligible to apply for a two-time extension.

Individuals can apply under this scheme if they satisfy the following requirements:

  • The applicant’s employment income exceeds the minimum amount of €75,000 annually, as updated in accordance with the Retail Price Index published by the National Statistics Office. The current amount for the year 2021 is set at €86,938.
  • The applicant is a protected employee under Maltese Law.
  • The applicant holds all the necessary qualifications required for his office and further proves to the satisfaction of the respective competent authority that he performs the activities of the listed eligible office.
  • The applicant is a fit and proper person.
  • The applicant is in possession of a comprehensive health insurance covering himself and his dependents.
  • The applicant is not domiciled in Malta.
  • The applicant is not a beneficiary of any other Maltese tax programme.
  • The applicant holds a valid travel document.
  • The applicant resides in an accommodation considered normal and comparable to the standards used to by a regular family in Malta and which meets the general health and safety standards in force in Malta.


"According to our experience, E&S Consultancy team is made up of well-trained and skilled professionals who are always there to satisfy your business needs with reference to Maltase law. Their work is well organized and carried out in a precise and timely manner. I look forward to continuing my cooperation with E&S Consultancy."

Giorgio Crotta & Marco Compagnino - FIDINAM & Partners

"E&S assisted us with various transactions related to the expansion of our client's global structure. They have provided reliable tax advice; their expertise and efforts have been commendable. We would recommend E&S as an effective service provider."

Mitchell B. Kops & Jill Kelly - Withers Bergman

“E&S Consultancy really provides quality advice with commercial understanding. I have never experienced such a combination of know-how, pro-activeness and entrepreneurial thinking from any advisor. We are very impressed by the professionalism, attention to detail and efficiency of their staff. E&S Consultancy is an excellent firm which knows how to look after its customers."

Florian Karrer - Walters & Karrer Internacional

"Christian Ellul of E&S Consultancy has assisted us with advising on a number of transactions through Malta with particular tax driven expertise involved. We have found their tax and legal services very professional and efficient, with a client-driven approach and sound value for money investment for clients. We can, therefore, recommend E&S Consultancy as a law firm to be used in Malta."

Javier Morera - Broseta Abogados

"I've known E&S Consultancy for many years. They are knowledgeable, friendly and extremely helpful. Their team of experienced professionals has always offered courteous and immediate assistance. They are the best!"

Florian Karrer - Walters & Karrer Internacional

"We are happy to have E&S Group as our legal and transaction consultants. Their reliable and prompt advise on Maltese regulations and requirements has been extremely helpful throughout. Through our interactions with Mariella, Deborah and Anton among others, we find their team to be courteous, skilled, and promptly available to assist us as needed."

Prashanth Swaminathan, CEO of XDAT

“Having E&S as a reliable and trusted firm in Malta handling all the complexities of our corporate operations has been a real pleasure. I would recommend E&S Consultancy to anyone who is seeking the right partner when setting up in Malta"

Eric Benz, CEO of Changelly

Applying for the MPRP is a complex project but with E&S team, the whole process didn’t seem to be as complex. The team first explained the process and then created a very detailed work activity tracker explaining each activity clearly. The team was very quick to respond to any clarifications and gave us confidence, helping in every step to make the process doable. One of the key areas for E&S’ success in guiding us was the painstaking detailed documentation and steps to be followed. Moreover, the process moved fast, and we got our approval the first time, in one shot 😊. I would strongly recommend E&S for MPRP process as with them, you will get it done successfully and faster than others.  For me, I see the full form of E&S as Efficiency and Success for its clients.


Raanngin Lahirih - CEO & Founder of YVC Europe Ltd

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