Malta Company Formation Agents

A business or company set up in Malta offers an effective, EU-based solution for international entrepreneurs and businesses. As licensed company registration and formation agents, we specialise in delivering tailor-made corporate services and structuring solutions for start-ups, medium-sized enterprises, and large organisations.

With over 40 years of experience, our team of dedicated professionals supports clients throughout the entire lifecycle of their structure, from initial company formation and optimal structuring to ongoing corporate administration. Our services include full corporate governance support, bank account application support, bookkeeping, international tax planning, local tax compliance, directorship services, and office space solutions, ensuring a comprehensive and seamless one-stop-shop offering.

Malta Company Registration Procedure

Remote company incorporation with a personalised approach.

Setting up a company in Malta can be handled entirely remotely through a structured and personalised process. Our licensed corporate services team will engage with you directly through meetings and calls, guiding you through each step of the incorporation and ensuring a compliant, efficient, and well-executed setup.

Company Registration in Malta – How the Process Works

Setting up a company in Malta follows a clear and well-defined process. Our role is to guide you through each stage, ensuring that the structure is appropriate for your objectives and fully compliant with Maltese regulations.

Step 1: Initial Information & Quotation

To determine the most suitable type of company and the services required, we will ask you to complete our company application form. This allows us to understand your business plans and assess your specific needs. Based on this information, we will prepare a tailored, no-obligation quotation for your review. There is no cost associated with completing the form, and professional fees only become applicable once the quotation is accepted. At this stage, you also have the option to reserve your preferred company name for up to three months, securing your corporate identity prior to incorporation.

Step 2: Due Diligence & Compliance Review

Following acceptance of the quotation, due diligence documentation must be completed for all directors, shareholders, and any ultimate beneficial owners (UBOs) if corporate shareholders are involved. This may typically include certified identification, proof of residential address, BO forms, details of ownership structure, bank references, and information on company assets. Additional documents may be required for Non-EEA shareholders or directors. All documentation is reviewed by our internal compliance team to ensure alignment with Malta’s regulatory framework and statutory obligations.

Step 3: Drafting & Signing of Company Documents

Once compliance clearance is obtained, we prepare the company’s Memorandum and Articles of Association for signature. These documents define the company’s structure, share capital, activities, registered office, directors, company secretaries, and rules for corporate governance. The signed originals are then returned to us by courier for filing. At this stage, details related to opening a corporate account and confirming the company’s ownership structure may also be prepared.

Step 4: Company Incorporation

Upon receipt of the signed documentation, the company is registered with the Malta Business Registry. Incorporation is typically completed within a few working days.

Key Considerations We Guide You Through

Throughout the incorporation process, our team will also advise you on the following important aspects:

Share Capital & Government Fees

The minimum share capital for a Maltese private limited company is €1,200, of which at least 20% must be paid up on incorporation. A government disbursement fee of €245 is payable to the authorities, in addition to our professional fees.

The authorised share capital of a Maltese company can be denominated in major currencies such as USD, GBP, or CHF, providing flexibility for international investors.

Tax Planning

A Maltese trading company is subject to corporate tax at 35% on its profits. However, upon the distribution of dividends, shareholders who are properly registered for Maltese tax refund purposes may be entitled to a tax refund of 6/7, 5/7 or 2/3 of the Malta tax paid, depending on the nature of the income. This mechanism typically results in an effective tax rate of approximately 5%–10%. 

No withholding taxes are applied on profit distributions to non-resident shareholders, making Malta an attractive jurisdiction for international investors.

Malta also allows a Notional Interest Deduction (NID) on equity financing , subject to anti-abuse provisions being met, enhancing tax efficiency for corporate structures.

There is no tax on capital remitted to Malta from abroad, providing flexibility for international cash flows.

VAT Registration

Where applicable, we will advise on VAT registration requirements and guide you through the application process.

Substance Requirements

We will assist you in determining the appropriate level of substance required in Malta, which may include directors, shareholding arrangements, managed office space and/or seconded part-time employees. Substance has become increasingly important in ensuring that management and operations are effectively carried out from Malta and in safeguarding the structure from international tax challenges.

Bank Account Opening

Our team will guide you through the available options for opening a corporate bank account, whether in Malta or in other jurisdictions, and assist with the application process.

Compliance

We assist clients in maintaining a compliance calendar to ensure timely statutory filings, tax returns, corporate governance obligations, and other regulatory deadlines are consistently met.

Key Advantages of Incorporating a Company in Malta

Malta offers a stable, EU-compliant environment combined with an attractive corporate framework. Below are the principal reasons why international businesses choose Malta as a jurisdiction for their corporate structures.

EU Member State with International Credibility

Malta is a full EU Member State with a robust legal and regulatory framework. Companies incorporated in Malta benefit from the credibility of operating within the European Union while retaining access to international markets.

Attractive Corporate Tax System

Malta operates a full imputation tax system whereby corporate profits are taxed at 35%, with shareholders eligible to claim substantial tax refunds upon dividend distribution. Depending on the nature of the income, this can result in an effective tax rate of approximately 5%–10%, making Malta highly competitive while remaining fully compliant with EU and OECD standards.

Extensive Double Tax Treaty Network

Malta has an extensive network of Double Taxation Agreements with over 80 countries. This helps mitigate double taxation, facilitates cross-border structuring, and enhances tax efficiency for international business operations.

Fast and Efficient Company Incorporation

Company incorporation in Malta is a straightforward and efficient process, typically completed within a few working days once all documentation is in order. The process can be handled remotely, without the need for physical presence in Malta.

Flexible Corporate Structures

Malta supports a wide range of corporate structures, including trading companies, holding companies, intellectual property structures, investment vehicles, ship-owning companies, and captive insurance structures. This flexibility allows structures to be tailored to specific commercial and tax objectives.

English-Speaking and Skilled Workforce

English is an official language in Malta, and the country benefits from a highly educated, professional, and multilingual workforce. This makes Malta particularly attractive for companies requiring operational, managerial, or administrative presence.

Substance and Operational Support

Malta allows companies to establish real substance through directors, employees, and office space, where required. This is increasingly important for international tax compliance and ensures that management and control can be demonstrably exercised from Malta.

Political and Economic Stability

Malta offers a stable political environment, a strong legal system based on English common law and civil law principles, and a well-regulated financial services sector, providing confidence for long-term business planning.

Malta Company Incorporation Overview

Company Types & Company Name

Malta recognises two main types of limited liability companies, both of which provide shareholders with protection against personal liability.

Limited Liability – What This Means

A limited liability company is a separate legal entity from its shareholders. This means that:

• The company is responsible for its own debts and obligations
  
• Shareholders’ personal assets are protected
  
• A shareholder’s financial risk is limited to the amount they have invested in the company
  

In practical terms, if the company incurs liabilities or becomes insolvent, creditors may claim against the company’s assets, but not against the personal assets of the shareholders (provided there has been no fraud or personal guarantees).

Private Limited Liability Company

A Private Limited Liability Company is the most common structure used for trading, holding, and operating businesses in Malta.

Key features include:

• A minimum of one shareholder and one director
• Shares cannot be offered to the public
• Lower minimum share capital (€1,200, with at least 20% paid up)
• Suitable for owner-managed businesses, international structures, and group companies

The name of a private company must end with “Limited” or “Ltd.”

This structure is typically used for:

• Trading companies
• Holding companies
• IP and investment structures
• Group subsidiaries
  

Public Limited Liability Company

A Public Limited Liability Company (p.l.c.) is generally used for larger businesses or entities that intend to raise capital from the public.

Key features include:

• Higher minimum share capital (€46,588, with at least 25% paid up)
• Shares may be offered to the public
• More stringent regulatory and reporting requirements
• Commonly used for listed companies, financial institutions, or large-scale projects

The name of a public company must end with “p.l.c.”

Which Structure Is Right for You?

In most international and cross-border business scenarios, a private limited liability company is sufficient and preferred due to its flexibility, lower capital requirements, and simpler administration. A public company is usually only recommended where public fundraising or listing is envisaged.

Malta Company Incorporation – Shareholders

Every Private Limited Company must have, at least, one (1) shareholder who may either be an individual person or a corporate entity. Meanwhile, as Malta Company formation agents offering a wide range of Corporate Services, we can also offer holding shares through CSB Trustees & Fiduciaries Limited, which is a member of CSB Group that is licensed by the Malta Financial Services Authority (MFSA) in order to provide such services. CSB Trustees & Fiduciaries has also announced the extension of the authorisation so as to act as an administrator of private foundations.

Malta Directorship and Company Secretary

A company registered in Malta is required to appoint at least one (1) director (or two (2) directors in the case of a public company) and one (1) company secretary, in line with the Malta Companies Act.

Role of the Director

The director is responsible for the overall management, strategy and decision-making of the company. This includes, among other matters:

• Acting in the best interests of the company
• Ensuring the company complies with Maltese laws and regulations
• Overseeing the company’s operations, finances, and governance
• Representing the company vis-à-vis third parties, authorities and banks

A director may be an individual or a corporate entity.

Role of the Company Secretary

The company secretary plays a key role in ensuring the company’s statutory and corporate compliance. Responsibilities typically include:

• Maintaining statutory registers and company records
• Ensuring timely filings with the Malta Business Registry
• Assisting with board resolutions, minutes, and corporate governance matters
• Acting as a point of reference for compliance under Maltese company law

The company secretary must be an individual, unless the role is assumed by a Malta-registered and licensed corporate service provider authorised to provide company secretarial services.

Substance, Management & Control

From a tax and regulatory perspective, it is increasingly important that a company’s management and control are exercised from Malta, particularly where international structures and tax efficiency are involved.

While Maltese law does not require shareholders or directors to be Maltese residents, it is generally recommended that:

• At least 50% of the board of directors are Malta-resident ; and
• A local company secretary is appointed who is familiar with Maltese corporate and regulatory requirements

This approach strengthens substance, supports corporate tax residency in Malta, and reduces international tax and governance risks. Economic substance is a key requirement in Malta: good substance demonstrates that management and decision-making are effectively carried out locally, supported by directors, employees, office space, and company records. Weak substance can lead to tax and compliance risks, including challenges to tax residency, dividend refund claims, and scrutiny from regulatory authorities.

CSB Group Support

As a licensed and established Corporate Service Provider, CSB Group can provide professional directorship and company secretary services through experienced individuals with in-depth knowledge of Maltese legislation and regulatory practice. Our team ensures that all duties under the Malta Companies Act are properly fulfilled, while supporting sound corporate governance and substance requirements.

Malta Registered Office

Every company must have a registered office address situated in Malta. CSB Group provides registered office facilities to companies registered in Malta.

Procedure to Open a Bank Account

Opening a bank account is a key step in the company setup process and requires careful alignment between the company’s structure, business activity, and the bank’s risk appetite.

Selecting the Appropriate Banking Option

When setting up a company in Malta, it is important to identify a banking institution that is suitable for the company’s intended activities and ownership structure. Different banks apply different onboarding criteria depending on factors such as:

• Nature of the business activity
• Jurisdiction of shareholders and directors
• Expected transaction flows and volumes
• Substance and presence of the company

In addition to traditional licensed banks, Electronic Money Institutions (EMIs) may also be considered as a viable alternative, particularly where online banking and faster onboarding are preferred.

Please note that it is not mandatory for a Maltese company to open a bank account in Malta; accounts may also be opened outside Malta, depending on operational and commercial needs.

Our Role and Assistance

CSB Group can assist throughout the entire bank account application process, leveraging our experience and established working relationships with a number of local and international banks and EMIs. Our assistance typically includes:

• Advising on the most suitable banking options based on the company’s profile
• Coordinating introductions to banks or EMIs where appropriate
• Reviewing and guiding the preparation of application forms and supporting documentation
• Ensuring that information submitted to the bank is clear, accurate, and consistent

Our involvement is aimed at strengthening the quality of the application and improving the likelihood of acceptance.

Important Considerations

The bank account opening process, particularly with licensed banks in Malta, can be lengthy and is subject to detailed due diligence. It is important to note that:

• All final decisions remain entirely at the discretion of the chosen bank or EMI
• CSB Group cannot guarantee the approval or timing of any bank account application
• We do not influence the bank’s internal risk or compliance decisions
  

That said, our experience allows us to proactively identify potential issues and ensure that applications are submitted in a manner that is aligned with the bank’s expectations, thereby maximising the chances of a successful outcome. Foreign Direct Investment (FDI) screening may apply for non-EU shareholders or companies wishing to invest or acquire significant stakes in Malta-based entities.

Company Formation in Malta – Fees

Source: Malta Business Registry

The company registration fees in Malta are payable to the Malta Business Registry upon incorporation and are calculated based on the company’s authorised share capital. This fee structure is set by the Registry and applies to all new company registrations.This table shows the fees for registering a company according to its authorised share capital. If share capital is increased later, additional fees may apply.

A minimum annual fee of €100 is also payable with the submission of the company’s Annual Return to the Malta Business Registry, coordinated through secretarial or CSP services.

The share capital of a Maltese company may be divided into ordinary shares and preference shares. Bearer shares are not permitted. Share ownership is recorded in the company’s register of members, and share certificates are issued accordingly.

Time Required to Set Up a Company In Malta

The length of time required to set up a company in Malta depends on the type of company involved and on the timely submission of all information and documentation to our offices. 

Taxation & Double Tax Treaties

Malta is currently signatory to 70 Double Tax Treaties, and interesting opportunities exist when putting into place the appropriate corporate structure. Corporate tax in Malta is calculated at a flat rate of 35% on the gross profits based on the audited financial statements of the company. However, through the availability of a tax refund system granted to shareholders of Malta-registered companies, the overall net effective tax rate can be significantly reduced. For trading companies, a refund of 6/7 of the tax paid reduces the effective Malta tax to around 5%, while passive income or certain foreign-sourced dividends may benefit from a 5/7 refund, resulting in roughly 10% effective tax. Holding companies with qualifying “participating holdings” may receive up to a 100% refund or full participation exemption, effectively reducing Malta tax to 0% on dividends and capital gains. In 2025, Malta also introduced an optional 15% Final Tax (FITWI) regime, providing a simpler, final-tax alternative without refunds. Licensed shipping organisations which own or operate tonnage-tax ships remain exempt from taxes in Malta.

Accounting & Auditing Requirements

Malta-registered companies are required to keep proper accounting records and have their financial statements audited at the end of each financial year in accordance with the Malta Companies Act, 1995 and International Accounting Standards. Financial statements should include the directors’ report, the auditors’ report, balance sheet, profit and loss account, notes to the financial statements, together with schedules to the profit and loss account. Fully-fledged accounting services and payroll services are offered by CSB Group in Malta. We also assist clients with the coordination of the auditing of financial statements by third party auditors.

Documents to Form a Company in Malta

New company registrations in Malta are constituted by Memorandum & Articles of Association (M&A) that are subscribed to by the shareholder/s; and a certificate of registration that is issued by the Malta Registrar of Companies in respect thereof. The M&A would state the name of the company; the name, address and official identification of the subscribers; whether the company is a private company or a public company; the registered office address of the company in Malta; the activities of the company; details regarding the authorised, issued and paid-up share capital; the number of directors and their particulars, the number of company secretaries and their particulars, and the manner in which the legal and judicial representation of the company is to be vested.

Exchange Control and Share Capital

Maltese Companies are not subject to any exchange control restrictions.

The authorised and issued share capital of a private company shall be of a minimum of €1,164.69 of which at least 20% is to be paid-up front.

In the case of public companies, the minimum authorised and issued share capital shall be of €46,587.46 of which at least 25% must be paid-up. Companies may have their share capital denominated in € (Euro) or any other major currency.

Company Redomiciliation in Malta

A company wishing to transfer their operations to Malta, would not need to necessarily liquidate their current operations in their present country and set up from scratch in Malta. A company redomiciliation option allows the company to move its domicile to Malta while the legal entity originally set up in a foreign jurisdiction remains in existence. A request by a foreign company to register as being continued in Malta shall be made to the Registrar of Companies in the manner and form required by the company. Moving domicile to Malta means that the company would need to comply with the laws and regulations of Malta without the need to set up a newly owned legal entity.

Company Mergers in Malta

Mergers and acquisitions can come in many ways and forms, such as a simple transfer of shares or a subscription to a new share issue, a merger by acquisition or a merger by a formation of a new company, a joint venture or a transfer of property. CSB Group capably equipped to assist our international clientele with any cross border arrangements within a timely and professional manner on all aspects of Maltese corporate structures.

Malta Branch Establishment

Although a Maltese branch is not considered to be a legal entity, it must still be registered with the Malta Registrar of Companies. A branch is easy and quick to set up and must notify the Registrar within one month of operating in Malta. There is no minimum share capital requirement to set up a branch and such setup is subject to similar laws and regulations to that of a registered Malta company including the possibility to apply for a tax refund on any Malta tax leakage. However, one must keep in mind that a branch is not a legal entity.

Registration of a Partnership in Malta

There are two partnership types allowed by the Maltese Companies Act. These are en commandite (commonly known as “limited partnership”) or en nom collectif (commonly known as “general partnership”). Both Maltese partnerships have their own separate legal personality which is separate from that of its partners. The Maltese law allows for partnerships to own and hold property under any title at law and also be sued.

Malta Company vs. Partnership

The setting up of a partnership is slightly different to that of a company, such as needing to have a partnership deed set up whilst also needing to appoint the general partners and the limited partners, depending on the type of partnership set up chosen. The process and timeline is similar to that of a privately owned trading company with a few differences in the documentation prepared. It is also possible to convert a Limited Liability Company (LTD) into a partnership, should certain conditions be met.

Shelf Company in Malta

Although it may be possible to find shelf companies, this is not something that we offer as the cost, time and documentation to set up a new company is identical and therefore we would rather recommend setting up a new company from day one. Having said that, occasionally we may have clients wishing to sell their company and should that occasion arise, we would be willing to assist them in finding a suitable buyer.

Frequently Asked Questions about Registering a Company in Malta

Why do companies register in Malta?

Malta is strategically located in the middle of the Mediterranean and also forms part of the European Union. With English being a primary language in Malta and the work ethic found on the Island, it is easy to see why companies decide to set up in Malta. Further to this, Malta also offers some benefits for Maltese companies to make use of our approved taxation system.

Is Malta offshore?

Malta forms part of the European Union and is therefore not considered to be an offshore country.

What is the cost of registering a company in Malta?

This will vary depending on the services required from our end which we will be happy to discuss in more detail depending on your requirements. With regards to registration fees, a disbursement fee of €320 will be applicable which will cover the registration fee and certified copies of the Memorandum and Articles of the company for a company with a share capital of up to €1,500.

How much is the VAT in Malta?

In Malta, the standard VAT rate is 18%, which applies to most goods and services. Certain items may qualify for reduced rates of 7% or 5%, while some supplies, such as exports or specific cross-border services, are taxed at 0%. These percentages indicate the amount of value added tax charged on top of the net price of goods or services. For example, a service costing €100 with an 18% VAT would have €18 added, making the total €118. The VAT system ensures businesses collect the correct tax from customers and remit it to the Maltese tax authorities.

Is Malta tax free?

No, the effective corporate tax rate in Malta is 35%. There are instances when this can be reduced should certain conditions be met.

What is the company tax rate in Malta?

The effective tax rate is 35%, should certain conditions be met and the tax refund availed of, this could be reduced to 5-10%. Should certain exemptions apply, the tax rate may also be reduced to 0%.

Who can incorporate a company in malta? 

A company in Malta can be incorporated either directly by the shareholders themselves or through authorised representatives, often referred to as “subject persons.” These are typically lawyers, accountants, or licensed company service providers (CSPs) who are authorised to act on behalf of the shareholders during the incorporation process. Using a subject person can simplify the process, ensure compliance with Maltese regulations, and assist with preparing and submitting all necessary documents to the Malta Business Registry.

How long does it take to register a company in Malta?

Once the original package of certified documents are received, within a few days the Company may be set up.

Do I need to have a physical address?

As a minimum one would need a registered address in Malta. It is also possible to obtain a physical personalised address which will provide greater benefits to your company.

What is the minimum share capital required by a Maltese Company?

The minimum share capital is €1,200.

How many directors and shareholders are required in a Maltese company?

A minimum of 1 director and 1 shareholder is required.

Are there any company name restrictions?

The forming entities are free to choose the name they wish as long as this is not already in use, already reserved or very similar to other company names. The name can neither be misleading, offensive, or otherwise undesirable. The name must be written in the English alphabet.

Can I change the company name later after incorporation?

Yes. A Maltese company can request a change of its registered name with the Malta Business Registry. The new name must comply with corporate governance rules and not conflict with existing company names. The change is reflected in the company’s statutory records.

Can a Maltese company own real estate in Malta (or abroad) in its own name?

Yes. Maltese companies, including special purpose vehicles (SPVs), can legally own real estate and other property both in Malta and internationally. Ownership is held in the company’s name, forming part of its company administration and asset management.

Can a Maltese company own vehicles, boats, or other assets as part of a holding structure?

Yes. Companies can hold movable assets such as vehicles, boats, and equipment under their own legal title. Such holdings are managed according to the company’s statutory obligations and proper corporate governance practices.

Can I add shareholders later (issue new shares) without re-incorporating?

Yes. Maltese companies can issue new shares or add shareholders after incorporation. This requires updating the company’s statutory filings with the Malta Business Registry and maintaining proper company administration records.

Can shares be transferred to another person after the company is live?

Yes. Share transfers are permitted in accordance with the company’s memorandum and articles of association and statutory obligations. All transfers must be recorded in the company’s share register and reflected in filings with the Malta Business Registry.

Can a Maltese company invoice in multiple currencies (EUR, GBP, USD) without changing its share capital currency?

Yes. Companies may issue invoices in multiple currencies while keeping their share capital in EUR. Proper accounting and reporting practices must be followed for VAT, corporate taxation, and statutory filings. This is common for Non-resident clients or companies involved in international trade.

Can a Maltese company hire non-EU staff (work permits) once incorporated?

Yes, companies can hire non-EU staff, subject to Malta’s work permit and immigration regulations. Companies must ensure compliance with employment laws and maintain proper company administration and payroll records.

Can directors relocate to Malta through the company?

Not automatically. Directors who wish to relocate must comply with Malta’s immigration laws. The company may provide employment or director contracts, but residency is subject to legal permits and compliance with corporate governance and statutory obligations.

CSB International Ltd (C38923) is authorised to act as a Company Service Provider by the Malta Financial Services Authority (MFSA) (www.mfsa.mt), the single regulator of financial services in Malta. The MFSA was set up through an Act of Parliament (Chapter 330 of the Laws of Malta) and its main functions include the protection of consumers, integrity of financial markets, financial stability and the supervision of all financial services activities. The MFSA is an entity which falls under the Ministry for Finance within the Government of Malta and holds an advisory role to the Government in the formulation of policies on matters relating to the financial services industry.