Malta is a popular vessel registry with its long-lasting maritime tradition and culture. The aviation industry has been growing steadily with a solid legal foundation to sustain. The benefits that Malta brings to both industries are geographical, reputational, and financial.   

We harness the unique strengths of each of the company’s specialized units to provide customised services continuously. Register your ships (yachts, oil rigs or even aircrafts), with our guidance.   

Our Services include:

Aircraft and vessels registration

Aircraft and vessels registration

The Maltese Register is the sixth-largest maritime register in the world and the largest in the European Union. We conform with EU Directives and International Maritime Organisation (“IMO”) Conventions, registering all types of vessels under the Malta flag. You may register even ships under construction as non-EU/EEA residents and owners.
Moreover, qualifying registrants can register an aircraft as an owner, operator, or trustee in one of many capacities. The 9H register guarantees the transparency of rights and interests in the plane, notably granting secured lenders a higher degree of protection.
The advantages of registering your craft or vessel in Malta are not limited to the country’s reputation. The accompanying substantial fiscal benefits also extend to the quality of comprehensive services available locally.

Air Operators’ Certificates

Air Operators’ Certificates

All aircraft operators engaged in Commercial Air Transport activities must have an Air Operator Certificate (AOC) and an Air Operating License. Certification is accomplished over five phases under the auspices of the Civil Aviation Directorate. We can guide you to the process, the professional and organizational structure required, and throughout all process stages.

VAT leasing structures

VAT leasing structures

The VAT leasing structure reduces the percentage of charge on the value of the aircraft to as low as 5.4%, calculated on the aircraft range in kilometres and the rate of community use.
Commercial craft comes with its VAT-related benefit. The following are considered as ‘exempt with credit’ supply within the international transport of passengers or goods:

  • Intra-community acquisition
  • Importation or supply of aircraft for use by an airline operator for reward

  • A similar arrangement is in place for the leasing of yachts and superyachts for pleasure. VAT is due at reduced rates calculated on the effective use and enjoyment of the vessel in EU waters, with no VAT chargeable on the use of the yacht by the lessee in non-EU and international waters.
    There are also VAT benefits for short term chartering of pleasure boats and the fulfilment of several conditions. The yacht has to be at the customer’s disposal in Malta, in satisfaction with the place of supply rules.

    Fiscal benefits

    The fiscal benefits stimulate growth in the local aviation and maritime sector. Measures include the participation exemption regime, the tax refund mechanism, the absence of withholding taxes on outbound dividends, the exemption on interest and royalties derived by non-residents, and the extensive double taxation treaty network and other forms of double taxation relief.
    Additionally, all income derived from the ownership, lease and operation of an aircraft engine used for the international transport of goods or passengers are deemed to arise outside Malta. Tax treaties are generally based on the OECD model. The income derived from aircraft operated in international traffic is generally taxable only in the state where the effective management of the enterprise is situated.
    You can benefit from a complete imputation system of taxation, the absence of withholding tax on outbound payment of dividends and interest, and refunds of tax paid to non-resident shareholders.

    Qualifying Employment in Aviation

    The Qualifying Employment in Aviation (Personal Tax) Rules attract EEA/Swiss and third-country nationals to hold an eligible office in the aviation sector in Malta. Anyone receiving an income from an ‘eligible office’ under the Rules would be entitled to benefit from a flat tax rate of 15%.
    On the one hand, the tax benefit applies to EU, EEA, or Swiss nationals from the first taxable year in Malta and for a consecutive period of 5 years. You may apply for an extension for a maximum of 10 years.
    On the other hand, third-country nationals are eligible to a reduced tax rate for four years and, after that, for a once-only extension of another four years. Let us help you identify your eligibility under the Rules.
    Fly and dock in Malta. Malta is the best home for your aircraft and vessels. Our team of experts is ready to guide you through the industries.

    Eligibility & Fees

    Q1. Who is eligible to apply?

    Third country nationals are eligible, excluding nationals from Afghanistan and North Korea, EEA and Swiss. In the future, applications from other countries may also be excluded in accordance with Government policies.