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ARTICLE · 18 NOVEMBER 2025

Qualifying Employment In Aviation (Personal Tax) Rules

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Malta's aviation industry offers an attractive personal tax regime for non-domiciled individuals employed in senior/managerial roles in the sector.

MaltaEmployment and HR
Thomas Jacobsen
Thomas Jacobsen
Szabolcs Toth
Szabolcs Toth

Malta's aviation industry offers an attractive personal tax regime for non-domiciled individuals employed in senior/managerial roles in the sector. The Qualifying Employment in Aviation (Personal Tax) Rules (the “Aviation Scheme”) enable eligible individuals to opt for a flat tax rate of 15% on qualifying employment income, subject to specified criteria.

What is the Aviation Scheme?

The Aviation Scheme was introduced via Legal Notice 177/2016 and is designed to attract qualified aviation professionals to Malta. It covers individuals not domiciled in Malta who are employed under a qualifying contract in an eligible office within the  aviation industry. Under the scheme, the individual may opt to pay tax at a flat rate of 15% on income from that employment.

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