02.02.2026
Malta has published the Tax Treatment of Highly Skilled Individuals Rules (LN 20 of 2026) (the “2026 Rules”), effective as from 1st January 2026. These new rules consolidate several existing incentive measures into a single framework and expand the scope of eligible highly skilled roles across regulated sectors.
Under the new rules, qualifying individuals who are not domiciled in Malta can elect to pay a flat 15% tax rate on qualifying employment income earned under a qualifying contract of employment upon satisfying certain conditions.
Of particular significance to the maritime industry under the 2026 Rules is the express inclusion of shore‑based ship management (commercial management) within the definition of maritime activities — an area not explicitly covered under the previous 2018 maritime tax rules.
The 2026 Rules also broaden the list of eligible maritime positions to reflect modern commercial, operational and sustainability‑focused functions. New specialised roles include Chartering Manager, Operations Manager, Business Development Manager, ESG/Energy Transition Manager, and Company Security Officer, while traditional seafaring and technical shore‑based roles are retained. Executive roles—such as Chief Executive Officer and Chief Executive Officer, as well as newly listed positions like Chief Technology Officer, Chief Information Officer and Head of Compliance/AML—are now categorised under a general list applicable across all competent authorities, including maritime.
Individuals benefiting from the previous 2018 rules may transition to the new regime, subject to specific conditions.
For more information, please contact us at shipping@dingli.com.mt where our experts will be pleased to assist with any queries.