Citizenship and Residence Schemes

Qualifying Employment in Innovation and Creativity Programme

This residence scheme were enacted as part of Malta’s Digital Gaming Strategy offering further incentives for employees working in the development of innovative and creative digital products. It is meant to build on Malta’s strong ICT industry by attracting further skills and technology not only in sectors such as software development and iGaming, but also film and audiovisuals.

This residence scheme is available to any interested applicant; thus EU/EEA/Swiss nationals as well as third country nationals may apply. Third country nationals who do not meet the requirements set out below may wish to consider applying for the Global Residence Programme, the Malta Residence and Visa Programme or alternatively the Individual Investor Programme. EU/EEA/Swiss nationals may on the other hand wish to consider the Malta Residence Programme.

Benefits:

  • Pay tax at a flat rate of 15%
  • No further tax chargeable on income in excess of €5,000,000

Requirements:

The applicant must:

  • Earn a minimum amount of chargeable income of €45,000
  • Derive income subject to tax from a “qualifying contract of employment” as defined under Maltese law, and received in respect of work or duties carried out in Malta
  • Be in possession of a qualification or relevant experience to the eligible office
  • Perform activities of an “eligible office” as defined hereunder
  • Be in receipt of stable and regular resources which are sufficient to maintain himself and his family without recourse to the Maltese social assistance system
  • Reside in accommodation regarded as normal for a comparable family in Malta and which meets the general Maltese health and safety standards
  • Be in possession of a valid travel document
  • Be in possession of sickness insurance in respect of all risks normally covered for Maltese nationals for himself and the members of his family
  • Not be domiciled in Malta

The eligible employments or offices to benefit from this scheme are the following:

  • Chief Executive Officer
  • Chief Technical Officer
  • Chief Creative Officer
  • Head of Writing
  • Lead In-World Writer
  • Lead Game Programmer
  • Software Engineering Director
  • Game Developer
  • Director of Online Community
  • Head of Art Design and Visualization
  • Director of Online Community
  • Art Director
  • Digital Artist
  • Commercial Director (Digital Licensing)
  • Head of Game Design
  • Game Director
  • Game Designer
  • Audio Director
  • Video Director
  • Producer
  • Head of Marketing

Note: The benefit is available for a period of 3 years irrespective of whether the individual is an EEA, Swiss or Third Country National. This is subject to a claw-back if the individual remains in Malta beyond that period. This period starts to run from the year the individual derives income taxable in Malta.

Registration under the Qualifying Employment in Innovation and Creativity Programme must be done through a Registered Authorised Mandatary. GTG Advocates is registered to provide such services and can assist you and apply on your behalf.

Should you require additional information or if you have any queries on the Qualifying Employment in Innovation and Creativity Programme, kindly get in touch with us on info@gtgadvocates.com