Citizenship and Residence Schemes

Qualifying Employment in Aviation Programme

The Qualifying Employment in Aviation Programme builds on the incentives offered by the Highly Qualified Persons Programme and has expanded the tax incentives to Maltese residents to a wider range of positions in the aviation industry.

Benefits:

A favourable tax rate of 15% on the first €45,000 of employment income, including any period spent outside Malta in connection with work duties

Requirements:

The applicant must:

  • Derive income from a “qualifying contract of employment” and hold an eligible role
  • Have the required adequate and specific competence to carry out genuine and effective work
  • Possess the necessary professional qualifications or experience
  • Fully disclose for tax purposes and declare emoluments received in respect of income from the qualifying contract of employment
  • Be in receipt of stable and regular resources sufficient to maintain himself and his family without recourse to the Maltese social assistance system
  • Reside in accommodation regarded as normal for a comparable family in Malta meeting the general Maltese health and safety standards
  • Be in possession of a valid travel document
  • Be in possession of sickness insurance in respect of all risks normally covered for Maltese nationals for himself and the members of his family
  • Not be domiciled in Malta

For an individual to benefit under this Programme he must be employed under a qualifying contract of employment in the aviation industry. The eligible types of employment or offices benefiting from this scheme are the following:

Chief Executive Officer Chief Operations Officer
Chief Financial Officer Chief Risk Officer
Chief Technology Officer Chief Investment Officer
Chief Insurance Officer Accountable Manager
Deputy Accountable Manager General Manager
Flight Operations Manager Nominated Person Flight Operations
Training Manager Nominated Person Training
Ground Operations Nomination Person Continuing Airworthiness
Compliance Manager Quality Systems Manager
Safety Manager Flight Dispatch Manager
Instructor Manager Head of Marketing
Head of Public Relations Actuary
Underwriting Manager Risk Management Officer
Key Account Manager Product Coordinator
Material Coordinator Engineering reporter
Aeronautical engineer Head of Maintenance Operations
Aviation Systems Developer Key Aviation Specialist

To be eligible, the income from the qualifying contract of employment must be of a minimum of €45,000. However, the individual may not qualify under the Programme if the income from such employment is paid by the employer after having received a benefit under business incentive laws.

Note: The benefit is available for a consecutive period of 5 years in the case of EEA and Swiss Nationals and a consecutive period of 4 years in the case of non-EU/EEA nationals. This period starts to run from the first year of assessment in which the individual is first liable to tax under the provisions of the programme. This period can be extended by a further one-time extension of 5 years and 4 years respectively, up to a maximum consecutive period of 10 years, subject to the continued adherence to the conditions above.

Registration under the Qualifying Employment in Aviation Programme must be done through a Registered Authorised Mandatary. GTG Advocates is registered to provide such services and can assist you and apply on your behalf.

Should you require additional information or if you have any queries on the Qualifying Employment in Aviation Programme, kindly get in touch with us on info@gtgadvocates.com