Malta is Europe's leading yacht register. The VAT yacht leasing scheme enables effective VAT rates of only 4-12% on yacht purchases. As an EU flag, Maltese-registered yachts enjoy free movement in all EU waters.
Yacht Registration Malta operates in the maritime services segment, serving yacht owners and charter companies registering under the Maltese flag.
Yacht Registration Malta: Key Facts Malta Flag
Effective VAT
4-12% (as of 2026-02-24)
Through VAT leasing structure
EU Flag
Yes
Free movement in EU waters
Registration Time
2-4 Weeks
After complete documentation
Minimum Length
None
Yachts of all sizes
Yacht Registration Malta: VAT Yacht Leasing
How It Works
Malta leasing company acquires yacht
Lease to private company or individual
VAT only on lease portion used in EU waters
Effective VAT 4-12% depending on yacht type
After lease end: Transfer of ownership
VAT Rates by Yacht Type
Sailboats: ~5.4% effective VAT (as of 2026-02-24)
Motor yachts <24m: ~6.84% effective VAT (as of 2026-02-24)
Motor yachts >24m: ~4.68% effective VAT (as of 2026-02-24)