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.