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Tonnage Tax Malta

The Merchant Shipping (Taxation and Other Matters relating to Shipping Organisations) Regulations as amended by Legal Notice 83 of 2010 (the “Law”) provides full exemption to Maltese registered vessels owned, chartered or managed by a Maltese Shipping Organization from all income tax due on or in relation to the ownership, operation or management of the said vessel. The Maltese owner, charterer or manager would be liable to pay a pre-established annual “tonnage tax” due to the Authority calculated with reference to the net registered tonnage of the vessel, independent of actual earnings.

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