DF Advocates Malta

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Malta Flag Tax Incentives

Maltese licence shipping organisations are granted special concessions under Maltese law in line with the Maltese Government’s policy to attract tonnage to register under the Malta flag.

Maltese law provides for the imposition of a tonnage tax, collected by the flag administration upon registration, whilst exempting licensed shipping organisations  from further income tax in Malta. This option extends to ships registered under flags of other EU Member States called ‘Community Ships’.

Maltese advantageous tax incentives in relation to the operation of merchant ships have always meant that Malta fares well, even when compared to offshore centres.

Furthermore, Maltese law provides for the exemption of the payment of social security contributions in Malta for non-Maltese resident crew.

Noteworthy are the recently enacted ship management regulations. Ship management companies owning or operating registered ships are also able to benefit from an advantageous, income tax regime under Maltese law, making Malta an ideal hub for setting up a shipping activity.


Email: jean.farrugia@dfadvocates.com
Contact Name: Dr. Jean C. Farrugia

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