Malta Company Formation Agents

Setting up and registering a company in Malta requires experience, precision, and knowledge of local regulations. As licensed Malta company formation agents, we help international entrepreneurs and businesses navigate the incorporation process smoothly. With over 40 years of expertise, our team ensures compliance, supports corporate governance, and provides professional guidance tailored to your business goals.

Malta Company Formation and Registration - Key Facts

Setting up a company in Malta is a straightforward and efficient process that can be completed remotely within A few working days, following successful onboarding due diligence checks and receipt of the required signed documentation.

Malta is a European Union jurisdiction with a well-regulated corporate framework, making it a popular choice for international businesses and entrepreneurs.

• Incorporation time: 3–5 working days
• Minimum share capital: €1,164.69
• Paid-up on incorporation: at least 20% of the nominal value of each share taken up
• Corporate tax rate: 35% (effective ~5–10% with refunds)
• Minimum directors: 1
• Minimum shareholders: 1 in the case of a single-member company, otherwise 2
• Registration authority: Malta Business Registry
• Remote setup: Yes

Malta Company Registration Procedure

Remote company incorporation with a personalised approach.

If you are looking to open a company in Malta, the process generally follows a clear and well-defined structure. Our role is to guide you through each stage, ensuring that the proposed setup is appropriate for your objectives and fully compliant with Maltese regulations. This helps make the company setup in Malta more efficient, structured, and commercially practical.

Step 1: Initial Information & Quotation

In the first step, you complete a company application form so the proposed activities, structure, and service requirements can be reviewed. Based on the information provided, a quotation is then prepared for review. There is no cost to complete the form, and professional fees only apply if the quotation is accepted. At this stage, it is also possible to reserve a company name for up to three months before 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, the company’s Memorandum and Articles of Association are prepared for signature. These documents set out the company’s structure, share capital, activities, registered office, directors, company secretary, and governance rules. After signing, the documents are returned for filing. At this stage, information relating to the company’s ownership structure and corporate account opening may also be finalised.

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 and, once all required documentation is complete and in order, may in some cases be processed in as little as 24 hours.

Step 5: Post-Incorporation Registrations & Operational Setup

Following incorporation, the company may need to complete a number of post-registration formalities depending on its activities and operating model. These may include obtaining the company’s tax identification details, registering for VAT, applying for a PE number where employees will be engaged, registering with Jobsplus for employment purposes, and addressing data protection compliance requirements under the GDPR.

When the company employs staff in Malta, an employer PE number is required. MTCA states that a PE number is required for taxpayers who employ individuals in Malta, and Jobsplus notes that VAT and PE details are required for employee engagement procedures.

Where the company carries out taxable activities, VAT registration must also be addressed as part of the post-incorporation setup. MTCA provides separate VAT registration routes depending on the applicant and registration type.

From a data protection perspective, businesses should also assess their obligations under the GDPR and Malta’s data protection framework. Depending on the nature of the processing, this may include implementing internal compliance measures, preparing privacy documentation, and, where legally required, appointing and notifying a Data Protection Officer to the Information and Data Protection Commissioner.

Key Considerations We Guide You Through

Throughout the incorporation process, guidance is also provided on the following key aspects:

Share Capital & Government Fees

The legal minimum authorised share capital for a Maltese private limited company is €1,164.69, of which at least 20% of the nominal value of each share taken up must be paid up on signing.

Malta Business Registry registration fees depend on the company’s authorised share capital and on whether the incorporation is filed in paper or electronic format.

For authorised share capital of up to €1,500, the MBR fee is €245 for paper registration or €100 for electronic registration. In our standard process, the paper registration fee is generally applied, 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.

Note: In practice, companies are often structured with a slightly higher authorised share capital for administrative convenience, but the legal minimum for a private company under Maltese law is €1,164.69.

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 relevant, guidance is provided on VAT registration requirements and the related application process, for example where the company will supply taxable goods or services in Malta.

Substance Requirements

Bank Account Opening

Guidance is provided on the available options for opening a corporate bank account, whether in Malta or another jurisdiction, and on the related 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 combines EU market access, a familiar common-law-influenced corporate environment, and a tax framework often used for cross-border structuring, holding, trading, IP, and maritime activities. As an onshore EU jurisdiction, Malta is generally easier for banks, payment institutions, counterparties and service providers to assess than offshore alternatives, while still offering recognised planning tools within a regulated legal framework.

EU and Schengen Access

Malta is an EU Member State and part of the Schengen area. For internationally active groups, that matters not only from a credibility perspective but also from a practical mobility angle: Schengen supports easier short-term business travel within the border-free area, while an EU-incorporated operating company can be more commercially familiar to European counterparties, regulated service providers, and institutional partners.

Strategic Mediterranean Location

Malta sits between continental Europe, North Africa and the Middle East, which gives it practical relevance for businesses managing regional distribution, shipping, aviation support, logistics, treasury, and cross-border service delivery. Its geographic position is not just a map advantage; it can also support commercial oversight, regional coordination, and access to multiple surrounding markets from a single jurisdiction.

Onshore EU Positioning

One of Malta’s overlooked advantages is reputational positioning. Malta is not marketed as an offshore secrecy jurisdiction; it positions itself as a regulated onshore EU base. In practice, that can matter when opening bank accounts, onboarding with PSPs and EMIs, entering platform relationships, or dealing with compliance-sensitive counterparties that prefer substance-backed EU entities over structures in higher-friction jurisdictions.

Competitive Tax Mechanics

Malta uses a full imputation system. Companies are generally taxed at 35%, but after a dividend distribution, shareholders may, in the right circumstances, be entitled to a partial or full refund of the Malta tax paid at the company level. That means the statutory rate and the ultimate tax leakage are not always the same, which is why Malta is frequently assessed by reference to the mechanics of the system rather than the headline rate alone.

Double Tax Relief and Foreign Tax Credit Planning

Malta’s tax framework is often attractive because relief is not limited to one route. Depending on the facts, a structure may rely on treaty relief, other forms of double-tax relief, or foreign tax credit mechanisms. Malta Tax and Customs also distinguishes between income benefiting from the Flat Rate Foreign Tax Credit and income relieved under other forms of double taxation relief, which is relevant when building international holding or income-flow structures.

Treaty Network

Malta has a broad treaty network, with over 80 double taxation agreements in force. For cross-border groups, this matters at the operational level: treaties can affect the treatment of dividends, interest, royalties, employment income and other income flows, while also helping reduce the risk of the same income being taxed twice in different jurisdictions.

Additional Tax Tools

Beyond the refund system, Malta also offers additional technical features that may improve tax efficiency when properly structured. These include the Notional Interest Deduction, which can apply to qualifying risk capital, and sector-specific measures such as the Patent Box Regime rules for qualifying intellectual property, including software protected by copyright. These are not automatic benefits, but they are important planning tools in finance-heavy, IP-led, and innovation-driven structures.

Fast Incorporation Timeline

Speed is another practical advantage. According to the Malta Business Registry, once the Registrar has all necessary documentation and information, incorporation may take as little as 24 hours. That does not remove the need for onboarding, KYC and document preparation, but it does mean the registry process itself can be relatively efficient once the file is complete and in order.

Low Entry Threshold for Private Companies

For private limited liability companies, the statutory minimum authorised share capital is €1,164.69. That relatively low threshold makes Malta accessible not only to larger international groups, but also to founder-led businesses, SPVs, family-owned structures, and SMEs that want an EU corporate vehicle without a heavy capitalisation burden at the incorporation stage.

Redomiciliation and Continuation

Malta’s continuation regime is a significant but often underused advantage. Subject to the relevant conditions, a foreign company may continue into Malta without being wound up and reincorporated from scratch, while Maltese companies may also continue out of Malta. For groups restructuring their footprint, changing holding locations, or migrating substance, this can preserve the legal entity's continuity while shifting the corporate seat.

Flexible Corporate Uses

Malta is not limited to one company profile. It is commonly used for trading companies, holding companies, special purpose vehicle structures, investment vehicles, IP-owning entities, maritime structures, and group subsidiaries. That flexibility matters because the jurisdiction can accommodate operating businesses as well as asset-holding, regional management, financing arrangements, and specialised project structures without forcing all users into a single model.

iGaming and Regulated Digital Sectors

For gaming and gaming-related businesses, Malta’s advantage is ecosystem depth. It is not simply a matter of licensing; it is the surrounding compliance, advisory, legal, payments, and operational infrastructure that makes the jurisdiction attractive. Businesses in regulated digital sectors often look for jurisdictions where advisers, service providers, and regulatory know-how are already mature, and Malta has long been recognised for that environment.

Shipping, Yachting and Maritime Strength

Malta’s maritime offer is unusually developed. Transport Malta highlights low company formation, ship registration and tonnage tax costs, incentives for owners and charterers, and a registry that accommodates legally constituted corporate bodies irrespective of nationality. In the yacht space, Malta also promotes round-the-clock service responsiveness and an established registration framework, which helps explain why maritime groups often view Malta as more than just a flag state.

Tonnage Tax Advantage

For qualifying shipping organisations and tonnage tax ships, Malta offers a dedicated tonnage tax regime rather than ordinary taxation on the same basis as a standard trading company. In the right maritime structure, which can materially affect the tax profile of ship ownership or operation, Malta remains relevant for shipping groups, yacht structures, and maritime investment vehicles.

Intellectual Property and Software

Malta can also be relevant for IP-led businesses. The Patent Box Regime rules refer to qualifying intellectual property and expressly include software protected by copyright, making Malta worth considering for certain software, technology and innovation structures where substance, development activity, ownership and income flows are aligned correctly.

SME and Growth Incentives

Government support is another practical advantage that is often overlooked in company-formation content. Malta Enterprise states that support measures are available for enterprises committed to growth, value-added and employment, and identifies sectors such as ICT, healthcare, pharmaceuticals, aviation and maritime services, education, training and logistics among those that may benefit. For qualifying SMEs and scaling businesses, this can turn Malta from a registration jurisdiction into a more active growth platform.

Substance, Management and Long-Term Credibility

Malta is best used where the company’s structure is backed by real governance and operational rationale. Directors, decision-making, employees, office space, accounting records and day-to-day management can all contribute to a stronger substance profile. That is increasingly important not just for tax residence analysis, but also for bankability, audit readiness, intercompany defensibility and the overall durability of the structure.

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 the company exists in its own name and is legally distinct from the people who own it.

In practical terms:

• the company can enter into contracts in its own name
• the company can own assets and incur liabilities
• the company is generally responsible for its own debts and obligations
• shareholders’ personal assets are generally protected
• a shareholder’s financial exposure is usually limited to the amount invested in the company

How does this differ from being self-employed

If a person operates as self-employed or as a sole trader, there is generally no legal separation between the individual and the business. This means business debts, legal claims, or other liabilities may affect the individual personally.

By contrast, a limited liability company creates a legal separation between:

• the company’s assets and liabilities, and
• the shareholders’ personal assets and personal affairs

This structure can be particularly important in cases involving:

• unpaid debts or creditors
• contractual disputes
• defective products or services
• employee-related claims
• lawsuits or compensation claims

In such cases, claims would generally be made against the company rather than the shareholders personally, unless there has been fraud, wrongful conduct, or a personal guarantee has been given.

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 authorised share capital (€1,164.69, with at least 20% of the nominal value of each share taken up paid up on signing)
• 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 authorised share capital (€46,587.47, with at least 25% of the nominal value of each share taken up paid up on signing)
• 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 in Malta. 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 time required to set up a company in Malta depends on the type of company involved, the completeness of the onboarding and due diligence documentation, and the timely submission of the required signed documents. Once the required information is in order, incorporation is generally completed within a few working days.

Taxation & Double Tax Treaties

Malta is currently signatory to 80 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 Business Registry / 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 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 €46,587.47 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

Shelf companies may occasionally be available in Malta, depending on market circumstances. In many cases, however, incorporating a new company is the more straightforward and transparent option, particularly where the ownership structure, activities, and compliance profile need to be tailored from the outset.

Frequently Asked Questions about Registering a Company in Malta

Why do companies register in Malta?

Malta is strategically located in the Mediterranean and is also 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 is part of the European Union and is therefore not considered an offshore country.

What is the cost of registering a company in Malta?

This depends on the services required and on the company’s authorised share capital. As a guide, the Malta Business Registry fee for a company with an authorised share capital of up to €1,500 is €245 where filed in paper format or €100 where filed electronically. Any overall incorporation cost quoted by us may also include additional disbursements, such as certified copies and related administrative costs, in addition to our professional fees.

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 18% VAT would incur an additional €18, bringing the total to €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 in which this can be reduced under certain conditions.

What is the company tax rate in Malta?

The standard corporate income tax rate in Malta is 35%. Depending on the nature of the income and the availability of shareholder-level refunds or exemptions, the overall effective tax leakage may be reduced in certain cases.

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) authorised to act on behalf of 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 is received, within a few days, the Company may be set up.

Can I incorporate a Malta company without visiting Malta at any stage?
Yes. In many cases, a Malta company can be incorporated entirely remotely, provided the required due diligence documents, signed incorporation forms, and supporting information are properly completed and submitted. A Maltese registered office is still required, but the shareholders or directors do not generally need to be physically present in Malta during incorporation.

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?

For a private limited liability company, the legal minimum authorised share capital is €1,164.69, of which at least 20% of the nominal value of each share taken up must be paid up on signing. In practice, some companies may choose a slightly different authorised share capital for administrative convenience.

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 it is not already in use, 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 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. This may be relevant where ownership is being restructured, for example where a new investor or parent company is introduced.

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.