Malta has published Legal Notice 20 of 2026, which contains the Tax Treatment of Highly Skilled Individuals Rules, 2026, consolidating, updating, and extending the beneficial regime for expatriates employed in certain specified positions. The primary benefit of the regime is a flat 15% tax rate on qualifying income of qualifying expatriates, which is unchanged. The 15% rate is available on annual income up to EUR 7 million, with income exceeding that amount taxed at standard rates (i.e., the…