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High Net Worth Individuals Rules

‚ÄčThe High Net Worth Individuals (HNWI) Rules set out the provisions which affect individuals who wish to apply for special tax status.

These Rules have been superseded by the Residence Programme Rules and the Global Residence Programme Rules.

N.B. No new applications are being accepted under these Rules.

These Rules run in parallel to the Residents Scheme Regulations as amended.

The following are detailed guidance notes on these new provisions:

  A.  Guidance Notes on High Net Worth Individuals Rules;
  B.  Guidance Notes on the amendments to the Resident Scheme Regulations; and
  C.  Guidance Notes to Authorised Mandatories

  List of Authorised Registered Mandatories

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