MALTESE Nautical Leasing

  • Contract tipology: financial lease with final purchasing option
  • Term: from 1 up to 3 years
  • Advance payment: up to 50%
  • Final option purchase: 1%
  • Port of Registry: Malta

VAT REGIME

The leasing instalments are subject to Maltese VAT (18%), according to the period of navigation inside EU waters. The client can choose for a lump sum basis VAT as follows.

Tipologia dell’unità da diporto

% di canone leasing da assoggettare ad IVA

IVA applicata sui canoni di leasing

Sailing  boats  or  motor  boats  over  24 metres in length

30%

5,40%

Sailing   boats   between   20,01   to   24 metres in length

40%

7,20%

Motor boats between 16,01 to 24 metres in length

40%

7,20%

Sailing   boats   between   10,01   to   20 metres in length

50%

9,00%

Motor boats between 12,01 to 16 metres in length

50%

9,00%

Sailing boats up to 10 metres in length

60%

10,80%

Motor boats between 7,51 to 12 metres in length (if registered in the commercial register)

60%

10,80%

Motor boats up to 7,5 metres in length (if registered in the commercial register)

90%

16,20%