New fiscal incentives introduced under Legal Notice 250 of 2025 reaffirm Malta’s strategic commitment to attracting international family offices, treasury specialists, and private wealth professionals.
Malta continues to enhance its reputation as a jurisdiction of choice for family offices and private wealth management, following the introduction of new fiscal measures through Legal Notice 250 of 2025 – the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules, 2025.
This development marks a significant step in Malta’s long-term strategy to position itself as a trusted and modern financial centre. The initiative introduces a 15% flat tax rate applicable to senior professionals involved in family office management, back-office support, and treasury operations, further strengthening Malta’s competitive offering in the international wealth management space.
Expanding the Family Office Framework
Building on the foundations of Malta’s existing family office regime, the new tax rules extend fiscal benefits to senior employees and executives who contribute to the strategic growth of family office and treasury structures.
The measure is designed to attract seasoned professionals with international expertise, capable of upholding strong governance standards and enhancing operational sophistication within Malta’s financial services ecosystem.
Eligibility and Key Conditions
To qualify for the preferential 15% tax rate, an individual must:
• Earn a minimum annual remuneration of €65,000, excluding fringe benefits, subject to an upward adjustment of €10,000 every five years;
• Carry out employment duties in or from Malta (including work abroad that directly relates to the Maltese role);
• Satisfy the criteria for professional competence and role seniority;
• Not be domiciled in Malta; and
• Be employed by a qualifying family office, back-office or treasury management entity recognised under the new rules.
The reduced tax rate applies for an initial period of five years, with the possibility of two additional five-year extensions.
Reinforcing Malta’s Financial Services Vision
This initiative underscores Malta’s broader commitment to cultivating a trusted, transparent, and forward-looking financial services framework. It complements ongoing efforts to enhance digitalisation, regulatory clarity, and the depth of expertise within Malta’s corporate and fiduciary sectors.
By promoting the relocation of international family offices and wealth specialists to Malta, these measures further consolidate the island’s role as a European hub for wealth management, investment structuring, and treasury operations.
A Competitive Environment for Global Professionals
Through these reforms, Malta continues to demonstrate its focus on sustainable growth and value creation. The jurisdiction’s appeal lies not only in its tax efficiency but also in its professional infrastructure, political stability, and robust regulatory standards, making it a destination of choice for high-net-worth families and corporate investors seeking long-term stability and operational excellence.
