By virtue of Legal Notice 177 of 2016, published on 24 May 2016, the Maltese Government introduced a new set of rules with the aim of attracting EEA/Swiss and third country nationals who hold an eligible office in the aviation industry to Malta.

As a result, a beneficiary may opt to be taxed at a flat rate of 15% on the income earned from a qualifying contract of employment in an eligible office.

With effect from 1^st January 2020, the legal notice 120 of 2020 has placed European Union (鈥楨U鈥�) and third country nationals (鈥楾NCs鈥�) on equal footing. This is due to the period of application being extended to a consecutive period of five years for all persons, regardless of whether they are EU or TNCs.

Previously TNCs were eligible for a consecutive period of four years.

In both cases the reduced rate may be extendable for a maximum period of 10 years.

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