Malta’s strategic geographical position has meant that its aviation industry has always presented numerous economic opportunities. The importance of the Malta aviation sector has led the Maltese Authorities to shift towards the creation of an aviation framework aimed at enhancing aircraft registration and aircraft operator licensing.

The Malta flag’s importance has already been demonstrated in the shipping sector, and this success is now being extrapolated to the aviation industry. Malta has in recent years enacted amendments to its aviation legislation. The inception of the Malta Aircraft Registration Act in 2010 placed Malta as having one of the most reputable aircraft registers, boosting its aviation sector. The Aircraft Registration Act helped to enhance the aviation framework on the islands. It implemented the Cape Town Convention in Interests in Mobile Equipment and its Aircraft Protocol, permitting further creditor trust in the jurisdiction for aviation purposes. Malta took additional measures to boost the aviation industry in 2012 by establishing the Safi Aviation Park which provides a number of aviation services like training and repair.

Malta has aimed to position itself as one of the primary aviation hubs in the EU by bolstering its aviation registry. The available aviation legislation provides the aviation industry with a solid foundation. This is further complemented by the competitive aviation registration costs, the authority's practical understanding of the aviation sector and favourable corporate structures. The aviation framework in place provides a number of benefits to anyone seeking to register an aircraft on the island.

1. Recognition of fractional ownership interests of aircraft;
2. Aviation registration possibilities for commercial aircraft, private aircraft, or aircraft which is temporarily not being operated or managed;
3. Innovative aviation arrangements such as the possibility to register aircraft under construction which aircraft display certain features which identify it;
4. Permitted registration of irrevocable de-registration and export power of attorney and other special power of attorney granted as security over the aircraft and parts;
5. Companies resident in Malta (both aviation and non-aviation) may benefit from an extensive tax treaty network with over 70 jurisdictions, including the United States;
6. No withholding tax on lease payments where the lessor is not a tax resident of Malta;
7. Attractive direct and indirect aviation tax opportunities for leasing of aircraft, including tax depreciation, and partial shareholder tax refunds;
8. Competitive tax depreciation rates for aviation purposes, and partial shareholder tax refunds;
9. Research and development schemes for aviation projects;
10. Malta forms part of the Eurozone;
11. Visibility of those holding rights and interests in aircraft upon request;
12. The private use of aircraft will not be treated as a fringe benefit, subject to a number of conditions;
13. Local aviation services are available to meet the needs of any aviation client (aircraft maintenance, aircraft management, aircraft repair and control) 
14. Safi Aviation Park offers secure, airside facilities for the aviation and related industries in compliance with the aviation standards set out by the International Civil Aviation Organisation and the European Aviation Safety Agency.
15. Entities within the aviation sector may benefit from access to industrial space within the Safi Aviation Park
16. The new aviation legislation implements the Cape Town Convention on International Interests in Mobile Equipment and its Aircraft Protocol providing creditors with a higher degree of protection and more effective remedies whilst allowing lower borrowing costs;
17. Competitive Social Security rates; and
18. No restrictions on the nationality of shareholders and directors of Maltese aviation companies.