Company registration in Malta

Registration fee is from 8000 €

Registration period — 3 weeks

Minimum authorized capital - 1165 EUR

Remote opening — yes

Financial statements — yes

Malta is an island nation and EU member state since 2004, offering a tax system unique in Europe: full imputation, under which the effective corporate tax rate for shareholders can be reduced from 35% to 5% through a mechanism that refunds part of the tax already paid. It is the only EU country that still uses this system in full, while most other jurisdictions have switched to the classic system of exempting dividends from tax.

Malta is part of the eurozone and the Schengen area, and English is one of the country's two official languages, which lowers the language barrier for international business compared to other European jurisdictions. Thanks to its EU membership status, a Maltese company gains access to EU directives on parent and subsidiary companies, allowing it to avoid double taxation of dividends between group companies.

Why choose Malta:

  • Effective corporate tax rate from 5% (full imputation system)

  • 100% foreign ownership of the company with no restrictions

  • Full membership in the EU, the eurozone, and the Schengen area

  • English, one of the country's two official languages

  • Redomiciliation procedure, relocating a company to Malta from another jurisdiction without liquidation

Maira Consult provides turnkey support for registering an LTD or PLC in Malta, from selecting a resident secretary to opening a bank account.

Malta advantages

1

The most attractive tax system in the EU

2

A non-resident can own 100% of the company

3

Favorable regime for holding companies

4

Redomiciliation procedure is available

5

Full imputation tax refund system, which reduces the effective rate to 5%

General Information

Registration Features

A company registered in Malta must appoint a secretary who is a natural person and a resident of Malta.

Company Name

The company name must be unique and end with a word, phrase, or abbreviation indicating the company's legal form, such as "PLC" or "LTD".

Authorized Capital

The size of the share capital and the payment requirement depend on the type of company in Malta. For a private company, the recommended share capital is 1,165 EUR, and a minimum of 20% must be paid up to register the company in Malta.

For a public company, the recommended minimum share capital is 47,000 EUR (a minimum of 25% must be paid up).

Director

At least one member is required, whether a natural or legal person, with no residency requirements.

Shareholders

A shareholder may be either a natural or a legal person, with no restrictions on residency.

Financial Reporting

All companies registered in Malta are required to file annual financial statements, and in certain cases an audit is required.

Taxation

The standard corporate income tax rate is 35%. When dividends derived from sources outside Malta, as well as passive income earned in Malta, are distributed, shareholders acquire the actual right to claim a refund of 6/7 of the tax paid by the Maltese company on that income. This results in an overall tax rate of 5%. The standard VAT rate is 18%, and since January 1, 2024, a rate of 12% has applied to certain types of services.

Confidentiality

The state register is open, providing public access to data on the company's director, shareholders, and share capital.

Stages of company registration

01

Choosing the name and form of the company

For the registration of a company in Malta, a request must first be made to the companies registry to check the name. As soon as the name is confirmed, the corporate documents are prepared.

02

Preparation and collection of documents

Each participant of the company is required to provide a copy of their passport and proof of residential address (for example, a utility bill). At this stage, information about the company's share capital is also provided.

03

Identification of company participants

Identification of the company's participants is possible in two ways: by a personal visit to Malta to certify the documents, or remotely, on the basis of a notarized power of attorney that allows all registration actions to be carried out without the physical presence of the founders.

04

Formation of the share capital (if necessary)

To register a company in Malta, it is necessary to open a bank account into which the minimum share capital is deposited.

05

Company registration

The process of registering a company in Malta usually takes 5-10 business days from the moment all the necessary documents are received.

06

Receiving of corporate documents

Once the registration of the company in Malta is complete, the registry issues the corporate documents with all the required markings.

07

Legalization of documents (if necessary)

If necessary, the Maltese company's documents are submitted for legalization and apostille.

08

Delivery of corporate documents

The original corporate documents of the Maltese company are sent via courier service for delivery.

Answers to the Most Common Questions:

To register a business in Malta, you need to choose a unique company name, determine the legal form (for example, a private limited liability company - LTD), prepare the incorporation documents, appoint at least one director and one shareholder, appoint a company secretary (an individual who is a resident of Malta), register a legal address, and submit the documents to the Malta Business Registry (MBR), Malta's official company registrar. Licensed financial activities (banking, investment funds, fintech) are additionally regulated by the Malta Financial Services Authority (MFSA), but this is a separate process from standard company registration. The registration process can be completed remotely, without a personal visit to Malta.
The standard corporate income tax rate in Malta is 35%. However, thanks to the tax refund system, shareholders can receive a refund of up to 6/7 of the tax paid, which reduces the effective rate to 5%. The standard VAT rate is 18%, and since January 1, 2024, a 12% rate applies to certain types of services.
Yes, foreign nationals can run a business in Malta. Non-residents can own 100% of a business, and registration can be completed remotely, without being physically present in Malta.
A TIN (Tax Identification Number) is a tax identification number assigned to a company in Malta for tax purposes and identification with the tax authorities.
Businesses choose to register in Malta because of its attractive tax system, the possibility of full foreign ownership, a favorable regime for holding companies, and the redomiciliation procedure. Malta has an international reputation as an excellent provider of financial services and operates in accordance with EU regulations.
Yes, Malta is considered an attractive place to do business thanks to its stable economy, EU membership, favorable tax system, and the option to register a company remotely.
The process of registering a company in Malta usually takes from 5 to 10 business days from the moment all required documents are received.

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