Qualifying Employment in Aviation (Personal Tax) (Amendment) Rules, 2020
Deloitte Malta tax alert
12 May 2020
With effect from 1 January 2020, the Qualifying Employment in Aviation (Personal Tax) Rules have been amended so that all beneficiaries, irrespective of their nationality (EU/EEA/Swiss as well as third country nationals) shall benefit from the preferential flat rate of tax of 15% on their employment income for a consecutive period of five years.
Upon the expiry of the first five years, beneficiaries are entitled to apply for a one-time extension of a further five years.
Prior to the amendments introduced in 2020, only EU/EEA/Swiss nationals were allowed to benefit from the 15% flat rate of tax on their employment income for a maximum period of ten years. Non-EU/EEA/Swiss nationals were only entitled to such treatment for a period of four years, renewable for a further four years.
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