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Generic Tax Name Airport tax (Passenger Service Charge)
Tax name in the national language Dritt ta' Hlas ta' l'Ajruport ghal Servizz lill-Passiggieri
Tax name in English Airport (Passenger Service Charge)
Member State MT-Malta
Tax in force since 1997/02/01
If abolished, date on which the tax ceases to apply 2008/11/01
Business version date 2011/01/01
Version date 2011/08/19
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Airport (Passenger Service Charge) Regulations, 1997.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Malta.

 
Taxpayers

A passenger who commences a voyage by air from Malta for a destination outside Malta, other than in a military aircraft, and who does not return to Malta on the same day of departure.

 
Tax object and basis of assessment

The tax is credited to central Treasury.

Every passenger who meets the definition under "Taxpayer" above.

 
Deductions, Allowances, Credits, Exemptions

Also exempted, besides those travelling on a military aircraft or returning to Malta on the same day of departure, are the air crew and infants under two years of age.

 
Rate(s) Structure

The rate is EUR 23.29 per Malta-originating passenger.

 
Tax due date

The month following that of departure.

 
Tax collector

Department of Civil Aviation.

 
Special features

Airport tax only applies to Malta-originating passengers.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214hc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2008 5.70 EUR 0.09
2007 8.40 EUR 0.15
2006 10.70 EUR 0.20
2005 7.60 EUR 0.15
2004 4.50 EUR 0.09
2003 4.50 EUR 0.09
2002 4.10 EUR 0.09
2001 4.00 EUR 0.09
2000 4.30 EUR 0.10

Comments

The tax was abolished by 1st November 2008 (as per Budget Speech for 2009)