馬耳他針對非居籍資深專業人士推出15 %的單一稅率，適用對象為代表家族辦公室及財務架構提供服務者，前提是其年薪至少達65,0 0 0歐元。此稅率依據《2 0 2 5年家族辦公室、後勤部門及財務管理營運資深僱工稅務規則》實施，初期適用期限為五年。

MALTA: Special tax incentive for non-resident family office advisors

Malta has introduced a 15 per cent flat-tax rate for non-domiciled senior professionals acting for family offices and treasury structures, if they are paid at least EUR65,000 a year for their work in or on behalf of the entity. The tax rate, introduced under the Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules 2025, applies for an initial period of five years.