With the right partner, the acquisition of a Certificate of Registration for your aircraft can be straightforward. Aircraft registration in Malta comes with unrivalled flexibility to international operators, allowing craft to be based and freely operated anywhere in the world.

Over the years, we have had clients register aircraft as owners, operators, or trustees in various capacities. Within the guidelines and the Aircraft Registration Act, the 9H register guarantees both the transparency of rights and interests in the craft, together with the assured protection to secured lenders.

Apart from the solid reputation Malta enjoys vis-a-vis aircraft registration, there are many substantial fiscal benefits for owners and operators to take advantage of.

 

Fiscal Benefits for Owners Registering an Aircraft in Malta

 

• Attractive Corporate Tax system
• Double taxation treaty network.
• Participation Exemption Regime.
• Tax refund mechanisms (including refunds to non-resident shareholders).
• Absence of withholding taxes on outbound dividend & interest.

 

It is also good to know that tax treaties are usually based on the OECD model. In addition, income derived from the ownership, lease and operation of an aircraft engine used for the international transport of goods or passengers is deemed to be generated outside of Malta. Subsequently, the income derived from aircraft operating within international traffic is generally solely taxable only in the country in which the effective management of the operation is located. These fiscal benefits are aimed at stimulating growth in the local aviation sector. Our expertise and knowledgeable team can help you uncover the best structure to register your aircraft in Malta.