
23.04.2025
Aircraft and ship registration in Malta are both well-established processes, each with its own set of regulations and benefits. Both aircraft and ship registration processes are designed to be efficient and offer significant fiscal and operational advantages.
Aircraft registration in Malta is governed by the Aircraft Registration Act (Cap. 503 of the laws of Malta), which provides a robust framework for registering aircraft and aircraft mortgages, as well as leasing and operating aircraft. The Authority for Transport in Malta is responsible for this process. On the other hand, Malta is recognised as one of the world’s top ship registries, offering an open register to the international shipping community. The Merchant Shipping Act regulates ship registration.
Registering an aircraft or a ship in Malta involve distinct processes due to differences in regulatory frameworks, documentation requirements, and operational considerations. Here’s a comparison of the two key processes:
Regulatory Framework
Aircraft Registration: Governed by the Aircraft Registration Act (Cap. 503), focusing on aircraft ownership, leasing, and operational requirements.
Ship Registration: Governed by the Merchant Shipping Act, which covers all aspects of ship registration, including ownership, operation, and safety standards.
Eligibility Criteria
Aircraft Registration: Eligible registrants include owners operating the aircraft, owners of aircraft under construction, and operators under temporary titles. There is no specific requirement for a resident agent.
Ship Registration: Eligible registrants include EU citizens, corporate bodies under Maltese or EU law, and foreign entities with legal standing. There is a requirement for a resident agent if the owner is not based in Malta.
Registration Process
Aircraft Registration: Involves submitting an application with required documentation, such as proof of ownership and de-registration certificates from previous registries.
Ship Registration: Involves a two-step process:
- Provisional Registration: Valid for six months, allowing time to gather necessary documents.
- Permanent Registration: Requires submission of all documents, including proof of ownership and seaworthiness.
Documentation Requirements
Aircraft Registration: Requires documents such as proof of ownership, lease agreements, and de-registration certificates.
Ship Registration: Requires documents like a builder’s certificate, bill of sale, and tonnage certificate. Compliance with international maritime conventions is also necessary.
Tax and Fiscal Benefits
Aircraft Registration: Provides a favourable corporate tax system, double taxation treaties, and participation exemption regimes.
Ship Registration: Offers exemptions from income tax for vessels over 1,000 net tons and competitive registration fees.
Operational Considerations
Aircraft Registration: Aircraft must meet aviation safety standards and comply with EU aviation regulations if applicable.
Ship Registration: Ships must comply with international maritime safety and environmental standards.
Our in-house legal team at Fairwinds Management Limited can assists interested parties in aircraft registrations and ship and yacht registrations, while also offering the VAT and tax advice.
More information about aircraft registrations can be found here.
More information about ship and yacht registration can be found here.
Fairwinds Management Limited is a MFSA licensed firm offering Business Solutions in Malta. As part of our services, we offer Accounting, Administration, Corporate and Legal solutions. Fairwinds Management also manages the brand Accounting Services. More information about us and our key services please visit our website. You may reach Fairwinds Management on +356 2704 0903 or info@fairwindsmanagement.net.
Article written by Ms Charlene Sciberras, B.A. (Hons), guest writer, a marketing and business administration specialist with a special focus on corporate, accounting, and legal matters.