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:
- Maritime Activities
- Chief Executive Officer
- Chief Operations Officer
- Managing Director
- Chief Financial Officer
- General Manager
- Crewing Manager
- Technical Manager
- Technical Ship Superintendent
- Designated Person Ashore
- Master
- Chief Mate
- Second Officer
- Chief Engineer
- Second Engineer
- Chef
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.