An employee engaged by a ship management company may now enjoy
beneficial tax rates on employment income.
These measures, together with Malta's revised tonnage tax
law addressing ship management companies offering technical and/or
crew management services, further enforce Malta's attempts to
attract ship managers to establish themselves in Malta.
The relevant legislation introducing these new rules is found in
the "Qualifying Employment in Maritime Activities and the
Servicing of Offshore Oil and Gas Industry Activities (Personal
Tax) Rules" (Legal Notice 140 of 2018).
The Rules apply to EEA and Swiss nationals as well as to third
country nationals.
The Rules introduced a flat tax rate of 15% on the employment
income of persons employed in certain positions as listed in the
Schedule to the Rules. Qualifying positions include that of a chief
executive officer, technical manager, crewing manager, designated
person ashore and technical superintendent, amongst
