Set up a company in Malta.
An EU member state with the bloc’s lowest effective corporate tax rate, English as an official language, and a long-established framework for trading, holding, IP and iGaming businesses.
To set up a company in Malta, you choose a legal structure (most commonly a Private Limited Liability Company (Ltd)), prepare the Memorandum and Articles of Association, deposit the minimum share capital, and register with the Malta Business Registry (MBR). You then obtain a Tax Identification Number from the Commissioner for Revenue (CfR), register for VAT, and register for social security with Jobsplus before hiring.
Standard formation takes 1 to 3 weeks for a private Ltd. Minimum share capital is €1,164.69 (with 20% paid up at registration). The headline corporate tax rate is 35% — but Malta’s full imputation system and 6/7ths refund brings the effective rate on trading profits down to roughly 5% for non-resident shareholders, the lowest in the EU.
Grant & Graham manages the entire process — structure advice, registration, banking introductions, tax and VAT setup, and ongoing compliance — through a single senior point of contact.
Headline 35%. Effective 5%. How that works.
Malta operates a full imputation system. The company pays 35% corporate tax upfront. When profits are distributed as dividends, the non-resident shareholder claims a refund. The refund rate depends on the source of the income:
FITWI (from 2025): Legal Notice 188 of 2025 introduced an optional Final Income Tax Without Imputation at a flat 15%. Aimed at large multinational groups in scope of OECD Pillar Two (consolidated revenues > €750m). For SMEs and most owner-managed businesses, the traditional 35%/5% refund system remains the better choice.
Nine reasons businesses choose Malta.
An EU member state with the bloc’s lowest effective corporate tax rate, English as an official language, and a global lead in iGaming, fund services and financial services regulation.
Lowest effective EU tax rate
Roughly 5% effective on trading income for non-resident shareholders via the 6/7ths refund. The lowest rate in the European Union, fully EU-compliant.
English-speaking jurisdiction
English is one of two official languages alongside Maltese. Company law, court proceedings, financial regulation and tax administration all operate in English — unique among EU member states.
iGaming & gambling hub
Home to the Malta Gaming Authority (MGA), one of the world’s most respected gambling regulators. Hundreds of online gaming companies are licensed and operated from Malta.
Strong financial services
The Malta Financial Services Authority (MFSA) regulates banking, insurance, funds and securities — with EU passporting for credit institutions, EMIs, AIFMs and UCITS funds.
76+ double tax treaties
An extensive treaty network covering every major economy, making Malta a credible jurisdiction for cross-border holding, royalty and trading structures.
Common law influence
Malta’s legal system is a hybrid of civil and common law — with a British-influenced commercial and contract law tradition that aligns naturally with UK, US and Commonwealth businesses.
No withholding tax on dividends
Dividends paid by Malta-resident companies to non-resident shareholders carry no withholding tax — profits flow out of Malta cleanly, without an additional Maltese tax layer.
EU single market access
Full EU member since 2004, Eurozone member since 2008 — complete access to the single market for goods, services, capital and people.
Strategic Mediterranean location
Halfway between Europe, North Africa and the Middle East — with an open economy, modern infrastructure and time zones that span all three regions.
Seven legal structures — one usually fits.
For most international businesses entering Malta, the Private Limited Liability Company (Ltd) is the starting point — equivalent to a UK Ltd. Holding structures often use a two-tier setup to access the 6/7ths refund.
Private Limited Liability Company
The standard structure for trading and holding businesses. Separate legal entity, limited liability. Minimum €1,164.69 share capital with 20% paid up. Minimum one director and one company secretary.
Public Limited Liability Company
For larger businesses or those intending to issue publicly tradable shares. Minimum €46,587.47 share capital with 25% paid up. Requires at least two directors and a company secretary.
Two-Tier Holding Structure
A classic Malta structure: trading company pays 35%; Maltese holding company receives dividends and claims the 6/7ths refund. The shareholder of the holding company receives the net 5% effective.
General Partnership
Two or more partners with shared, unlimited joint and several liability. Used in some professional services and family business contexts.
Limited Partnership
At least one general partner with unlimited liability and one limited partner whose liability is capped at their contribution. Used for some fund and joint venture structures.
Sole Trader
Single owner, no separate legal personality, full personal liability. Simple to register but rarely the right choice for international or multi-stakeholder businesses.
Branch
An operating branch of a foreign company. Not a separate legal entity — the parent retains full liability. Registered with the MBR within one month of establishing the branch.
Representative Office
Limited to marketing, liaison and promotional activities. Cannot trade or conduct commercial transactions in Malta.
Talk to us first
Trading Ltd for operating, two-tier for tax-efficient holding, PLC for regulated or listed entities. A 25-minute call usually settles it.
Book a call →From decision to live entity.
The end-to-end registration sequence for a Maltese Private Limited Liability Company — managed by Grant & Graham, with senior oversight at every step.
Reserve a company name
Confirm the proposed name is unique and meets Maltese naming regulations. Name reservation is filed with the Malta Business Registry (MBR).
Malta Business Registry (MBR) →Prepare Memorandum & Articles of Association
Draft the company’s constitutional documents in English — including share structure, director appointments, company secretary, registered office and objects clause.
Open a temporary capital account & deposit share capital
Open an initial capital account at a Maltese bank. For a private Ltd, deposit at least 20% of the minimum share capital (€232.94 of the €1,164.69 minimum). The bank issues a deposit confirmation.
Register with the Malta Business Registry
Submit the incorporation documents and pay the registration fee. Standard turnaround is 1 to 3 days once documents are in order. The MBR issues a Certificate of Registration and the company’s registration number.
MBR Online Portal →Tax registration (TIN & VAT)
Obtain a Tax Identification Number from the Commissioner for Revenue (CfR). Register for VAT if turnover is expected to exceed the threshold or you make qualifying intra-EU supplies. Malta has three VAT registration categories.
Commissioner for Revenue (CfR) →Operating bank account & banking onboarding
Convert the capital account into a fully operational business bank account. Malta bank KYC is rigorous — expect detailed source of funds and ultimate beneficial owner documentation. G&G coordinates introductions across our banking and EMI network.
Industry licences & permits
Check sector-specific licensing — iGaming (MGA), financial services (MFSA), crypto (MDIA), insurance, payments and similar regulated activities all require additional approvals. Plan licensing in parallel with formation where possible.
Malta Enterprise →Employment registrations
Register with Jobsplus before hiring. Register employees with the Department of Social Security. Observe Occupational Health and Safety Authority (OHSA) guidance for workplace conditions.
Jobsplus →Accounting, reporting & ongoing compliance
Set up bookkeeping aligned to IFRS or GAPSME (for SMEs). Prepare annual audited financial statements (mandatory in Malta). File annual returns and tax returns with the MBR and CfR. Maintain ultimate beneficial owner (UBO) records.
What it costs to incorporate & run.
All figures are indicative for a standard private Ltd setup with one shareholder and one director. Malta requires statutory audit for almost all companies — budget for it in year-one and ongoing.
One-time setup
Excludes the €1,164.69 minimum share capital. MBR fee scales with authorised share capital.
Ongoing monthly / annual
Refund claims, fiscal unit elections and substance management handled separately at scoping.
The legal framework to know.
A summary of the core legislation governing companies in Malta — we coordinate with senior Maltese counsel and authorised CSPs where specialist advice is needed.
Corporate Law
- Companies Act Cap. 386 Laws of Malta
- Civil Code Cap. 16 Laws of Malta
- Commercial Code Cap. 13 Laws of Malta
Tax Law
- Income Tax Act Cap. 123
- Income Tax Management Act Cap. 372
- VAT Act Cap. 406 · FITWI (LN 188 of 2025)
Employment Law
- Employment & Industrial Relations Act Cap. 452
- Social Security Act Cap. 318
- Occupational Health & Safety Authority Act Cap. 424
Data Protection
- Data Protection Act Cap. 586
- EU GDPR (directly applicable)
- Information & Data Protection Commissioner IDPC
Financial Services & iGaming
- MFSA framework Malta Financial Services Authority
- Gaming Act & MGA regulations
- Virtual Financial Assets Act MDIA · crypto framework
Intellectual Property
- Patents & Designs Act Cap. 417
- Trademarks Act Cap. 597
- Copyright Act Cap. 415
Malta, answered.
Four steps from enquiry to live entity.
Discovery call
30-minute conversation to understand your business, tax position, substance plans, and what you actually need from the Maltese entity.
Recommendation
Senior advisory on the right structure (Ltd, two-tier, fiscal unit, FITWI), share split, banking partners, regulator engagement and ongoing compliance. Fixed quote.
End-to-end formation
We coordinate the MBR registration, capital deposit, company secretary, registered office, tax registration, banking and any required regulatory licences.
Ongoing support
Retained accounting, audit coordination, VAT, payroll, annual filings, refund claims and substance management. Pillar Two and UBO compliance handled.
Ready to incorporate in Malta?
Tell us in 25 minutes what you need. We’ll tell you honestly whether Malta is the right jurisdiction — and if it is, we’ll handle the setup end-to-end.