Company formation in Malta

At a glance

Entity

Private limited liability company (Ltd / "Limited")

Corporate tax

35% headline on profits; under the full-imputation system a 6/7ths refund on distributed trading income cuts the effective rate to ~5% for non-resident/non-domiciled shareholders (5/7ths ≈ 10% on passive interest and royalties). As of 2026.

Incorporation time

~2–5 working days after onboarding and due diligence; the MBR can issue the certificate within 24–48 hours once papers are complete.

Minimum capital

EUR 1,165 (EUR 1,164.69), of which at least 20% must be paid up (~EUR 233).

Resident director

Not legally required; a majority Malta-resident board is advised to secure Maltese tax residence and substance.

Audit

Mandatory for all companies — no small-company audit exemption.

Remote set-up

Yes — fully remote via power of attorney and certified due-diligence documents.

Government fee

EUR 100 (electronic filing, authorised capital up to EUR 1,500); EUR 245 on paper. The fee scales with authorised capital to a maximum of EUR 2,250; a minimum EUR 100 annual return fee also applies. As of 2026.

Best for

This suits an EU trading or holding company looking for a low effective rate through the tax-refund system. It also comes with single-market access and a wide treaty network.

The process

1. Reserve the company name and draft the Memorandum & Articles of Association for the Malta Business Registry (MBR).
2. Deposit the share capital (minimum EUR 1,165, at least 20% paid up) and obtain the bank deposit advice.
3. File the M&A, statutory forms and certified KYC/due-diligence on shareholders, directors and beneficial owners with the MBR, and pay the registration fee.
4. Receive the Certificate of Incorporation (the registry can issue within ~24–48 hours).
5. Register for income tax and obtain a tax number, and register for VAT where applicable.
6. Open a corporate bank or EMI account — in practice the slowest step.