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Malta at a glance
Malta is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Company types in Malta
- Ltd (private limited liability company) The standard Maltese company by shares: 1 to 50 shareholders, limited liability, with a company secretary and at least one director.
Company formation in Malta: key facts (last reviewed July 2026)
- Corporate tax
- 35% headline rate, but Malta’s full imputation system gives shareholders a 6/7 refund on distributed trading profits, bringing the effective rate to roughly 5% for non-resident or foreign-owned trading companies (the refund is lower for passive or royalty income).
- VAT rate
- Standard VAT is 18%, with reduced rates of 12%, 7% and 5%.
- Dividends & payroll taxes
- Malta levies no withholding tax on dividends; the full-imputation system credits company tax to shareholders and the 6/7 refund produces the effective ~5%. Personal income tax tops at 35%, and social security adds about 10% each side of the payroll.
- Minimum share capital
- EUR 1,164.69 (about EUR 1,165) for a private company, of which at least 20% (about EUR 233) must be paid up before registration.
- Setup time
- About 3 to 7 business days; registration with the Malta Business Registry alone can be done in 1 to 2 days, with banking and tax/VAT registration adding time.
- Remote setup
- Yes. Incorporation can be completed remotely, typically within a few working days for EU citizens.
- Director / residency
- No strict residency requirement, but a local director is recommended to keep management and control in Malta. A minimum of one director, one shareholder and a company secretary is required.
- Banking options
- Local bank account opening can be slow and is the main bottleneck; EMIs are commonly used alongside or instead of traditional Maltese banks.
- Our formation service
- from around €100 to €200 (estimated). You get a fixed quote in your free plan before you commit.
The effective ~5% tax via the shareholder refund makes Malta a popular EU holding and trading base. English is an official language and company law is common-law influenced. Annual accounts and reporting are required. Audit requirements depend on the Companies Act exemptions and the separate tax rules.
How to register a company in Malta
Step by step, this is how a Malta formation actually runs:
- Reserve the name and draft documents. The Malta Business Registry approves the name; the memorandum and articles set the share structure.
- Deposit the initial capital. The minimum EUR 1,164.69 capital needs only 20% paid up, deposited with evidence for the registry.
- File with the Malta Business Registry. Registration usually completes within 3 to 7 working days; KYC runs remotely for foreign founders.
- Register for tax and VAT. Obtain the tax number and VAT registration; structuring matters if you plan to use the shareholder refund system.
- Open banking. Local bank accounts are the slowest step, so EMIs are the practical default alongside or instead of Maltese banks.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Malta costs
For electronic registration with authorised capital up to EUR 1,500, the Malta Business Registry fee is EUR 100. Fees rise with authorised capital. The electronic annual return fee for that bracket is EUR 85; paper filing is EUR 100. Provider-led setups commonly total EUR 1,000 to 2,000, but obtain an itemised quote. Annual accounting and any required audit are separate costs. Qualifying private companies can have exemptions concerning the auditor’s report; assess the separate tax-audit rules before assuming that no audit is needed. If you use the shareholder refund structure, budget advisory costs separately.
Plan your Maltese company formation
Tell us where you live and what you are building. Our formation service fee is from around €100 to €200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Malta
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Malta. The director and residency information above identifies the main formation conditions to review.
Malta can fit trading and holding companies whose shareholders can use the applicable refund mechanism, and businesses with a practical Maltese base. Compare accounting, any required audit and advisory costs. Check company-law and tax exemptions separately; a low effective tax estimate is not a complete operating budget.
After registration: what Malta expects each year
File annual accounts and an annual return with the Malta Business Registry, plus the applicable tax return. Audited accounts are generally required, but qualifying private companies may use Companies Act auditor-report exemptions. Tax audit requirements and exemptions are separate, so confirm both with the accountant. The refund system only delivers an effective rate around 5% when qualifying dividends are distributed and the refund is claimed correctly. VAT returns are quarterly.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Malta and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Malta is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Topics checked
These dates apply to the named topics. Other figures and indicative service prices have separate review needs.
- Electronic incorporation fee and capital bracket Checked . Source 1
- Annual return fees and auditor-report exemption Checked . Source 1
- Separate company-law and tax-audit requirements Checked . Source 1
Reference links
- csbgroup.com/corporate/malta-company-formation
- taxsummaries.pwc.com/malta/corporate/taxes-on-corporate-income
- mbr.mt/website-pages/fee-structure
- mbr.mt/website-pages/annual-filings
- mtca.gov.mt/docs/default-source/documents/legislative-developments/2026/overview-of-recently-published-legal-notices-july-to-december-2025-memo.pdf
Frequently asked questions
Can a foreigner open a company in Malta?
No strict residency requirement, but a local director is recommended to keep management and control in Malta. A minimum of one director, one shareholder and a company secretary is required.
How long does company formation in Malta take?
About 3 to 7 business days; registration with the Malta Business Registry alone can be done in 1 to 2 days, with banking and tax/VAT registration adding time.
What corporate tax does a company in Malta pay?
The headline summary is 35% (~5% effective), with standard VAT of 18%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Malta remotely?
Yes. Incorporation can be completed remotely, typically within a few working days for EU citizens.
What does it cost to form a company in Malta?
For electronic registration with authorised capital up to EUR 1,500, the Malta Business Registry fee is EUR 100. Our formation service fee is from around €100 to €200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.