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International shipping which is crucial for global trade, is responsible for about 3% of global greenhouse gas (GHG) emissions.

The International Chamber of Shipping (ICS) has published the 2025–2026 Shipping Industry Flag State Performance Table. This remains a key reference point for shipowners, managers, financial advisors and maritime service providers such as BDO Malta when assessing flag state credibility and performance.

Malta's strategic geographical position has assisted its aviation industry to present numerous economic opportunities, for many years.

The global tourism industry was brought to a halt as COVID-19 restrictions saw holidays being cancelled ‘en masse' last year.

Throughout the years, Malta has developed a working regulatory platform which enabled it to become one of the most prestigious homeports in the world.

Over recent years, Malta has witnessed growth in the aviation industry, attracting internationally renowned entities to set up operations in Malta.

It also offers special tax status by setting the personal tax rate on employment income generated in Malta at 15%.

Con la promulgazione nel 2010 dell’Aircraft Registration Act, Malta ha rafforzato la sua posizione e formalizzato il suo continuo impegno nel dimostrarsi una base di successo per le operazioni di aviazione.

Whilst it is safe to say that the process of registering of a Commercial Vessel under the Maltese flag is very similar to that which would need to be followed for the registration of private pleasure vessels in Malta, ...

Aviation in Malta

The Maltese VAT Department has just published a guideline about the taxation of yachts which are lease-purchased to third parties by a Maltese International Trading Company (herein called an ITC). For the purposes of these guidelines, a lease-purchase is seen as a situation whereby a Maltese company purchases a yacht and leases it to a third party with an option in favour of the third party to purchase the boat at a reduced price at the end of the lease.

Malta's international maritime services industry is principally governed by the Merchant Shipping Act of 1973, Chapter 234 of the Laws of Malta (the "Merchant Shipping Act")...

Malta's comprehensive maritime legal framework governs marine casualties through domestic legislation and international conventions, establishing clear protocols for investigations, liability determinations, and wreck removal. Understanding the interplay between the Merchant Shipping Act, international conventions like SOLAS and the Nairobi Wreck Removal Convention, and Malta's unique position as a major flag state is essential for shipowners, P&I clubs, and maritime practitioners navigating casualty respon

Malta ligger strategiskt som en knutpunkt för många viktiga handelsfarleder.

Under Maltese law, an aircraft may constitute a security for a debt or other obligation either by agreement or by operation of the law, such as special privileges.

Having taken effect on 1 January 2025, the FuelEU Maritime Regulation is poised to reshape shipping operations, prompting vessel owners and stakeholders...

Following its success in the maritime sector, Malta has undertaken an ambition to replicate that success in the area of aircraft registration.

Malta's Tax & Customs Administration has issued comprehensive guidelines clarifying the 15% tax regime for highly skilled individuals, introducing progressive income thresholds that increase every five years and establishing transitional arrangements for aviation sector roles. The guidelines address critical implementation details including annual tax option exercises, competent authority designations, and role eligibility criteria that prioritize job functions over titles.