Company Incorporation in Malta

Why Incorporate in Malta?

EU & Eurozone Membership

Full access to the EU single market, passporting rights for regulated services, and a stable political and legal environment as an EU and Eurozone member since 2004/2008.

Competitive Tax System

A headline corporate tax rate of 35%, with a potential effective tax rate of as low as 5% through the shareholder refund system (where eligible). Holding structures may benefit from a 0% effective tax rate where they qualify for the participation exemption.

Extensive Treaty Network

Over 70 double taxation agreements reducing withholding taxes on dividends, interest, and royalties, supporting efficient international tax planning within a compliant EU framework.

Corporate Entity Types

Private Limited Company (Ltd)

The most common structure for international businesses. Minimum share capital of EUR 1,165 (20% paid up). No nationality or residency restrictions for shareholders or directors.

Public Limited Company (PLC)

Required for companies seeking to offer shares to the public. Minimum share capital of EUR 46,588 with at least 25% paid up on incorporation.

Partnership En Commandite

A limited partnership with at least one general partner bearing unlimited liability and one or more partners whose liability is limited to their contributed capital. Commonly used for investment and fund structures.

Partnership En Nom Collectif

A general partnership in which all partners bear joint and several unlimited liability for the obligations of the partnership. Suitable for professional and trading arrangements among partners who share full responsibility.

Branch of a Foreign Company

Registration of a branch office in Malta for foreign companies wishing to establish a local presence without forming a separate legal entity.

The Incorporation Process

Company name reservation with the Malta Business Registry (MBR)
Preparation of the Memorandum and Articles of Association
Client due diligence and compliance documentation
Filing with the MBR and issuance of the Certificate of Registration
Tax registration with the Commissioner for Revenue
VAT registration where applicable
Bank account introduction and opening support
Provision of registered office, directorship, and company secretary services

FAQ

Frequently Asked Questions

Malta offers EU membership, access to EU markets, a strategic Mediterranean location, a stable regulatory environment, and a framework for corporate taxation that can be structured efficiently for different types of companies.

Yes. Malta joined the EU in 2004 and the Eurozone in 2008, which provides companies with access to EU markets and the ability to passport regulated financial services across member states.

Malta has well-established sectors including financial services, iGaming, aviation, maritime, investment funds, blockchain, and fintech.

The standard corporate tax rate is 35%. Where eligible, qualifying shareholders may claim refunds under Malta's full imputation and shareholder refund system, which can reduce the overall effective tax rate on trading income. Some holding structures may benefit from a 0% effective tax rate under the participation exemption. Applicable rates depend on the nature of the income and each shareholder's circumstances.

Malta has an extensive network of over 70 double-taxation treaties, which can reduce withholding taxes on dividends, interest, and royalties paid to or from Malta.

Yes. Non-resident individuals and entities may incorporate companies in Malta, provided they comply with the relevant registration, due diligence and statutory requirements under Maltese company law.

A Malta company must have at least one director and one shareholder. Directors can be of any nationality, and governance obligations must comply with Maltese company law.

Yes. Every company must have a registered office in Malta, which serves as the official address for correspondence and regulatory notifications.

Companies must maintain accounting records, file annual returns, submit financial statements, and comply with tax reporting requirements in line with Maltese law.

Yes. Malta companies can conduct business both domestically and internationally, provided they comply with local regulations and applicable laws in other jurisdictions.

Yes. Licensed service providers in Malta can assist with incorporation, governance, tax registration, and ongoing compliance, ensuring that all processes adhere to Maltese law.