Taxpayer Service Telephone  2296 2296  Taxpayer Service e-Mail  taxpayerservice.ird@gov.mt

High Net Worth Individuals Rules

The Minister of Finance, the Economy and Investment announced new provisions which affect individuals who wish to apply for a special tax status under the High Net Worth Rules.

The High Net Worth Individuals Rules will run in parallel to the Residents Scheme Regulations as amended.

The following are detailed guidance notes on these new provisions:

  1. Guidance Notes on High Net Worth Individuals Rules;
  2. Guidance Notes on the amendments to the Resident Scheme Regulations; and
  3. Guidance Notes to Authorised Mandatories

Any further queries not covered by these notes can be sent by email to itu.mfei@gov.mt

Application forms and other documents requested in connection with these Rules are available under the heading Forms.