Malta has reshaped its aviation identity over the past 15 years. From solid legal reforms to tax optimisation and strategic clustering, it's now seen as one of Europe's most attractive jurisdictions for aircraft registration, leasing and aviation services.
The ecosystem is clearly maturing, backed by government strategy, modern infrastructure, and investor‑facing platforms, and charting a path toward becoming a top-tier aviation hub by 2035.
Let's look at some of the reason's why Malta is flying to the top of Europe's aviation registry game.
Strategic and Legal Strengths
- Malta's Aircraft Registration Act (Cap. 503) offers strong legal certainty, covering ownership, title, mortgages, leasing and trusts.
- Malta's Aircraft Registration Act provides clarity and protection for owners, lessors, financiers, including support for trust-based ownership, fractional ownership, and owner-operated models, enabling flexible structuring options.
- Malta ratified the Cape Town Treaty and implemented it via the Aircraft Registration Act (Cap. 503) in 2010–16, allowing secure, financier‑friendly dealings such as mortgages, Irrevocable De‑Registration and Export Request Authorisations (IDERAs), and priority over local liens.
Commercial & Operating Benefits
- In Malta, aircraft can be registered in the name of an individual, company, or trust (including non-residents).
- Aircrafts registered in Malta are granted full access to EU airspace under EASA, ICAO, and FAA Category 1 standards. The 9H prefix is recognised internationally.
- Transport Malta's Civil Aviation Directorate ensures fast, streamlined registration and AOC (Air Operator Certificate) issuance.
Fiscal and Financial Appeal
- Competitive corporate tax rates – 0% corporate tax on aviation-related income when structured properly through participation exemption or refunds.
- No capital gains tax, no wealth tax and no inheritance tax.
- Reduced or zero VAT options on aircraft leasing via structured finance models
- Accelerated depreciation on aircraft and aviation-related equipment, improving return on capital.
- A strong financial ecosystem with network of aviation-specialist lawyers, trust and corporate service providers, accountants, and finance professionals that can support complex ownership models and asset protection efficiently.
Rapid Growth & Strategic Vision
- Over 500 aircraft registered as of 2025, with nearly 40 AOC holders—a sign of serious traction.
- Safi Aviation Park supports MRO (Maintenance, Repair & Overhaul), UAV development, training schools, and tech firms.
- Supported by a national strategy aiming to quadruple aviation's GDP contribution by 2035.
- Malta's long‑term aviation strategy targets a leap from €700 million in sector contribution to €2.8–3.3 billion by 2035, with aviation projected to constitute 8–9 % of GDP. It emphasises quality services, enhanced connectivity (including long‑haul routes), MRO growth and regulatory efficiency.
How can we help?
Owning and operating an aircraft is complex. With the legislative and regulatory arena surrounding the aviation industry continually evolving, it has never been more important to stay abreast of changes and new developments to ensure that any aircraft being managed is done so effectively whilst remaining compliant.
With a comprehensive understanding of the industry, our aviation team holds vast experience in structuring the ownership of a range of aircraft including business jets and helicopters. As such, our team are well placed to assist owners and their representatives in understanding the diverse requirements associated with not just ownership, but the registration and operation of private and commercial aircraft.
Find out more:
Aircraft Registration & Administration
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