Isle of Man (M-reg) vs Guernsey (2-REG): comparing the two aircraft registries

The Isle of Man's M-reg and Guernsey's 2-REG are two of the best-known private aircraft registries in Europe, and both are marketed to the same owner: someone who wants a business-aircraft-friendly register outside the traditional national aviation authorities. They are not interchangeable, and the differences below are set out register by register. Which one fits a specific aircraft depends on the aircraft, its financing and how it is operated, and neither register is ranked here.

Regulatory statusLink to this section#

Whether, and how, EASA rules apply is one of the first structural questions for either register, and it shapes which airworthiness and operational framework an aircraft sits under. The Isle of Man's EASA status position: The Isle of Man is not an EASA member state; it applies its own aviation law and accepts EASA, FAA, TCCA, ANAC and UK type certificates.?Isle of Man Aircraft Registry, 'Isle of Man Legislation' (with the 'Meeting International Standards' section of its 'Overview' page, the Type Certificate Acceptance section of its 'Airworthiness' page, article 355(5)(c) TFEU and Regulation (EU) 2018/1139 on EUR-Lex)www.iomaircraftregistry.com×Retrieved 2026-08-29Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Guernsey's: Guernsey runs its own ICAO-based rules; type certificates can be chosen from EASA, FAA, UK CAA, TCCA or ANAC.?2-REG (Guernsey Aircraft Registry), Follow TC conceptwww.2-reg.com×Retrieved 2026-08-12Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information.

Private use vs commercial air operationsLink to this section#

Neither register treats private and commercial operation as the same path. Whether an aircraft flies purely for its owner or also under an Air Operator Certificate changes the applicable oversight regime under both flags, and it needs resolving before comparing registries on any other basis. The Isle of Man's position on this split: Only private, corporate and aerial work operations are permitted; commercial air transport is not.?Isle of Man Aircraft Registry (Civil Aviation Administration, Isle of Man Government), 'Register an Aircraft', Ground Ruleswww.iomaircraftregistry.com×Retrieved 2026-08-29Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Guernsey's: Private complex operations need a Private Operator Certificate, valid three years; commercial air transport needs an AOC.?2-REG (Guernsey Aircraft Registry), Private Operator Certificatewww.2-reg.com×Retrieved 2026-08-12Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. See how to choose an aircraft registry for how this fork narrows the field more broadly.

Article 83bis: keeping an existing registrationLink to this section#

An aircraft that will keep its current state of registry but be operated somewhere else, or the reverse, may be able to use an Article 83bis arrangement rather than re-registering outright. The Isle of Man's position on 83bis: Article 83 bis transfers are recognized only for aircraft registered before 1 August 2022; later registrations have no such exception.?The Air Navigation (Isle of Man) Order 2015 (S.I. 2015/870), article 11, 'Prohibition of use for commercial air transport or aerial work', latest available revised version with textual amendments, legislation.gov.uk (The National Archives, King's Printer of Acts of Parliament)www.legislation.gov.uk · art. 11×Retrieved 2026-08-18Effective 2022-08-01Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Guernsey's: Aircraft under an Article 83 bis agreement must carry a certified true copy of the agreement summary.?Guernsey Aviation Requirements Parts 91, 121 & 135, 'General Operating Instructions & Commercial Air Transport Operations', Guernsey ODCA issue 14cidca.aero · GAR 91.47×Retrieved 2026-08-12Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information.

Import VAT and customsLink to this section#

An aircraft entering either jurisdiction's territory for the first time, without an already-established customs and VAT status, can trigger import VAT and customs duty, a cost that sits alongside the registration fee rather than replacing it. The Isle of Man's import VAT and customs position: The Isle of Man sits inside the UK VAT and customs territory, with a 20 percent standard rate.?Isle of Man Government, Treasury Customs and Excise Division, 'VAT' (with the Customs and Excise landing page at /customs-and-excise/)www.gov.im×Retrieved 2026-08-12Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Guernsey's: Guernsey charges no VAT of its own and sits outside the UK and EU VAT areas; 2-REG puts permanent EU importation at generally 15 to 25 percent of the aircraft's value.?States of Guernsey, Guernsey Customs and Immigration Service, 'Claiming back VAT'www.gov.gg×Retrieved 2026-09-06Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information.

Financing: Cape Town Convention and IDERALink to this section#

Both registers are used by financed aircraft, and a lender's confidence in enforcing its security internationally often turns on whether an Irrevocable De-Registration and Export Request Authorisation (IDERA) is available under the Cape Town Convention. The Isle of Man's position: The Cape Town Convention has applied to the Isle of Man since 1 January 2018; recording an irrevocable de-registration and export request authorization (IDERA) costs £235 and takes one working day.?Isle of Man Aircraft Registry, 'Cape Town Convention and IDERA'www.iomaircraftregistry.com×Retrieved 2026-08-29Effective 2018-01-01Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Guernsey's: The Cape Town Convention has applied to Guernsey since 1 November 2015, with Alternative A and a 60 day waiting period; registering an IDERA costs £140.?UNIDROIT, Cape Town Convention states parties, declarations deposited by the United Kingdom, including the Article 52 extension to the Island of Guernseywww.unidroit.org · Declarations of the United Kingdom, Article 52×Retrieved 2026-09-06Effective 2015-11-01Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information.

Fees and timelineLink to this section#

The Isle of Man's registration fee position: Registration and the Certificate of Registration cost £530, with de-registration and ownership changes at £355 each.?Isle of Man Aircraft Registry, 'Charges', standard fees under the Civil Aviation (Charges) Scheme 2026 (SD No. 2026/0001)www.iomaircraftregistry.com×Retrieved 2026-08-29Effective 2026-04-01Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Its timeline position: Registration itself takes 1 working day, with the full certification process typically up to 15 working days.?Isle of Man Aircraft Registry, 'Service Delivery Times'www.iomaircraftregistry.com×Retrieved 2026-08-29Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Guernsey's registration fee position: Registering an aircraft costs £300, de-registration £250 and a change of ownership £200, but 2-REG says its fees are flexible to each case.?2-REG (Guernsey Aircraft Registry), Fee schedule v10.1, 13 August 2024www.2-reg.com · Fee schedule v10.1, items 1.1-1.3×Retrieved 2026-08-12Effective 2024-08-13Open source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information. Its timeline position: Registration typically takes one to two business days once all documents and the previous registry's de-registration confirmation are in.?Guernsey Aircraft Registry (2-REG) Guide to Transitional Registrations, 5 April 2022, published by Walkers; the quoted answers are given by Sidhant Sharma, Deputy Director of the Registrywww.walkersglobal.com×Retrieved 2026-08-29Corroborating source, not the register's own publicationOpen source ↗!Informational only, not legal, tax or financial advice. Contact a qualified professional for current information.

Are M-reg and 2-REG both outside the EASA system?Link to this section#

Both registers publish their own regulatory position, and what separates them is which type certificates and approvals each will accept, not the label itself. An owner should read the two positions side by side against the aircraft's own certification basis.

Does either register require a local structure or trustee?Link to this section#

Each publishes who may hold legal title to an aircraft on it, and that is the question a local ownership structure is usually built to answer. Where the register admits a non-resident owner directly, the structure may exist for financing or tax reasons rather than for registration.

Is one register faster to complete than the other?Link to this section#

Each publishes its own turnaround, and under either flag the larger variable is how quickly the owner's documentation is assembled. The registry's clock starts when its file is complete, so the published figure describes the shorter half of the calendar.

Can an aircraft move between the two registers later?Link to this section#

Generally yes, by deregistering from one and registering with the other, which is a process in its own right rather than a switch. Where the aircraft is operated abroad, an Article 83bis arrangement is sometimes the lighter alternative to changing register at all.

Where can these two registers be compared against the others?Link to this section#

On the aircraft comparison engine, which carries every register on the site, and on the Isle of Man and Guernsey pillars. Read how to choose an aircraft registry, then ask a specialist.