Global AI Initiative Database

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Qualifying Employment in Innovation & Creativity (Personal Tax)


Added by:   National contact point
Added on:   09 Jul 2025
Updated by:   OECD analyst
Updated on:   10 Jul 2025

This measure facilitates employment of non-residents in roles which are currently not addressed by the local labour market by temporarily easing the tax expenses incurred by such individuals through a fiscal incentive.

Name in original language

Qualifying Employment in Innovation & Creativity (Personal Tax)

Initiative overview

Attracting non-residents to fill in a local gap in required skills.The initiative has the following objectives:The development and expansion of knowledge based industries requires the availability of human resources. Such resources may be developed through education and training, however such resources would need to be substantiated through knowledge and experience.

Name of responsible organisation (in English)

Malta Enterprise Corporation

About the policy initiative


Organisation:

  • Malta Enterprise Corporation

Category:

  • National – AI policy initiatives, regulations, guidelines, standards and programmes or projects

Initiative type:

  • Business grants/tax incentives

Participating organisations:


Participating countries:


Status:

  • Inactive – initiative complete

Start Year:

  • 2015

End Year:

  • 2025

Binding:

  • Non-binding

Target Sectors:


Other relevant urls: