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ARTICLE · 04 JUNE 2020

Qualifying Employment In Aviation Amendment

KPMG Malta
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Income Tax Act (CAP. 123) Qualifying Employment in Aviation (Personal Tax) (Amendment) Rules, 2020.

MaltaEmployment and HR
Francesca Ferrando
Francesca Ferrando
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By virtue of Legal Notice 177 of 2016, published on 24 May 2016, the Maltese Government introduced a new set of rules with the aim of attracting EEA/Swiss and third country nationals who hold an eligible office in the aviation industry to Malta.

As a result, a beneficiary may opt to be taxed at a flat rate of 15% on the income earned from a qualifying contract of employment in an eligible office.

With effect from 1st January 2020, the legal notice 120 of 2020 has placed European Union ('EU') and third country nationals ('TNCs') on equal footing. This is due to the period of application being extended to a consecutive period of five years for all persons, regardless of whether they are EU or TNCs.

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