Malta:
Qualifying Employment In Maritime Activities: 15% Flat Rate
13 January 2020
CSB Group
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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.
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