Qualifying Employment in Maritime Activities: 15% Flat Rate

The Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules (LN140 of 2018 ) is a programme that allows senior employees engaged within the maritime and oil and gas industry to benefit from a flat rate of 15% tax on employment income derived in respect of work or duties carried out in Malta.

Eligible offices are as follows:

1. Maritime Activities
2. Chief Executive Officer
3. Chief Operations Officer
4. Managing Director
5. Chief Financial Officer
6. General Manager
7. Crewing Manager
8. Technical Manager
9. Technical Ship Superintendent
10. Designated Person Ashore
11. Master
12. Chief Mate
13. Second Officer
14. Chief Engineer
15. Second Engineer
16. Chef

For more information, please contact our Tax Senior Manager, Dr. Franklin Cachia on [email protected].