Qualifying Employment in Aviation Rule

Malta provides qualified persons employed in the field of aviation with an opportunity to enjoy a 15% flat personal tax rate on income generated from their direct employment in Malta.

For a candidate to qualify, their annual income must exceed €45,000. This does not include the value of fringe benefits and applies to the derived income received from an eligible office.

The flat 15% tax rate applies for a consecutive period of five years for EU, EEA and Swiss nationals or four years in the case of third-country nationals. This period commences in the year where the individual is first liable to tax in Malta. Any income in excess of €5 million is exempt from tax in Malta.

Individuals must be in possession of relevant professional qualifications or adequate professional experience relevant to aviation as specified in the work contract and employment shall be with a company that is licensed and/or recognised by the Transport authorities.

Qualifying Criteria

In addition to the minimum annual income requirement, a beneficiary must satisfy the following criteria which requires that they:

  • are not domiciled in Malta
  • do not derive employment income subject to tax and received in respect of work carried out in Malta or any period spent outside Malta in connection with such work or duties
  • are protected as an employee under Maltese law
  • prove to the satisfaction of the competent authority that they are in possession of professional qualifications
  • are in receipt of stable and regular resources which are sufficient to maintain them and the members of their family (without recourse to the social assistance system in Malta)
  • reside in accommodation regarded as normal for a comparable family in Malta and which meets the general health and safety standards in force in Malta
  • are in possession of a valid travel document
  • are in possession of sickness insurance (for themselves and members of their family)