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ARTICLE · 01 MAY 2020

Amendments Made To The Qualifying Employment In Aviation Rules

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Amendments were made to the Qualifying Employment in Aviation (Personal Tax) Rules (S.L. 123.168) by means of Legal Notice 120 of 2020 (hereinafter ‘Legal Notice')...

MaltaEmployment and HR
Karl Briffa
Karl Briffa
Ann Bugeja
Ann Bugeja
Jonathan De Maria
Jonathan De Maria
Cynthia Portelli
Cynthia Portelli
Francesca Hili
Francesca Hili
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Amendments were made to the Qualifying Employment in Aviation (Personal Tax) Rules (S.L. 123.168) by means of Legal Notice 120 of 2020 (hereinafter 'Legal Notice') which was published on the 2nd of April 2020. Such amendments shall be applicable retrospectively as from the 1st of January 2020.

The Aviation sector plays a significant role in the local economic development. Under the Qualifying Employment in Aviation (Personal Tax) Rules, which have come into force specifically under the auspices of the Maltese Income Tax Act, expatriates holding an eligible employment and office under a qualifying contract of employment in the aviation industry in Malta may opt to benefit from a reduced flat rate of 15% on their employment income derived in respect of work or duties carried out in Malta.

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