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Maltese tax legislation provides various fiscal incentives for aircraft owners who register their aircraft in Malta.
Tax Exemption of Income from Aviation Activities
Any income which is derived from the ownership, leasing or operation of aircraft or aircraft engines which is used for or employed in the international transport of passengers or goods is exempt from tax in Malta, since such income is deemed to arise outside Malta for Maltese income tax purposes.
Aircraft Depreciation Rules
The depreciation of the aircraft and other related objects for wear and tear spans, for instance a minimum of 6 years for an aircraft airframe.
