We have an exceptional track record of working efficiently to register airlines and aircraft, putting them on the right track to commence or grow their operations. Whether you are a jet owner, an operator or a fully-fledged airline, you can rest assured that you will receive rapid and cost-effective solutions whilst having a strategic partner guiding you every step of the way. We are a one-stop-shop for all your aviation solutions!
Get in touch with one of our experts for a free consultation, where we can guide you on the best way to register your airline in Malta.
Airlines or aircraft operators conducting Commercial Air Transport activities are required to have an Air Operator Certificate (AOC) and an Air Operating License (AOL). The certification process includes five phases, which are overseen by the Civil Aviation Directorate.
MK Malta can guide airlines or operators throughout all the phases of certification, providing legal assistance and the administrative organisation needed.
Get in touch with one of our experts for a free consultation, where we can guide you on the best way to register your airline in Malta.
With the right partner, the acquisition of a Certificate of Registration for your aircraft can be straightforward. Aircraft registration in Malta comes with unrivalled flexibility to international operators, allowing craft to be based and freely operated anywhere in the world.
Over the years, we have had clients register aircraft as owners, operators, or trustees in various capacities. Within the guidelines and the Aircraft Registration Act, the 9H register guarantees both the transparency of rights and interests in the craft, together with the assured protection to secured lenders.
Apart from the solid reputation Malta enjoys vis-a-vis aircraft registration, there are many substantial fiscal benefits for owners and operators to take advantage of.
It is also good to know that tax treaties are usually based on the OECD model. In addition, income derived from the ownership, lease and operation of an aircraft engine used for the international transport of goods or passengers is deemed to be generated outside of Malta. Subsequently, the income derived from aircraft operating within international traffic is generally solely taxable only in the country in which the effective management of the operation is located. These fiscal benefits are aimed at stimulating growth in the local aviation sector. Our expertise and knowledgeable team can help you uncover the best structure to register your aircraft in Malta.
Our aviation experts can guide you on the best way to register your aircraft in Malta to take advantage of the fiscal benefits.
Commercial craft benefit from VAT-related allowance. Your aircraft can benefit from a VAT leasing structure that reduces the percentage of charge on its value, to as low as 5.4%, depending on its community use and its range. In the case that aircraft qualify as ‘exempt with credit’ i.e their operation is being used for international transport of passengers or goods, they can be categorised as a) Intra-community acquisition or b) Importation or supply of aircraft for use by an airline operator for reward.
Malta undeniably attracts EU, EEA/Swiss, and third-country nationals to hold an eligible office in the aviation sector in Malta, thanks to Qualifying Employment in Aviation (Personal Tax) Rules. Those receiving income from an ‘eligible office’ under the Rules can benefit from a flat tax rate of 15%. This applies from the first taxable year and for a consecutive period of five years. An extension to a maximum of ten years can also be applied for. Third-country nationals can benefit from a reduced tax rate for four years, and a once-time extension of another four years.
