Malta undeniably attracts EU, EEA/Swiss, and third-country nationals to hold an eligible office in the aviation sector in Malta, thanks to Qualifying Employment in Aviation (Personal Tax) Rules. Those receiving income from an ‘eligible office’ under the Rules can benefit from a flat tax rate of 15%. This applies from the first taxable year and for a consecutive period of five years. An extension to a maximum of ten years can also be applied for. Third-country nationals can benefit from a reduced tax rate for four years, and a once-time extension of another four years.