Incorporate · Europe

Company Formation in Malta

EU member with a full-imputation refund system lowering effective tax. Review the legal form, tax position, treaty network and indicative cost, then talk to one team that structures it end to end.

Licensed CSP
50+ yrs combined experience
15+ jurisdictions

Corporate tax: 35% headline, reduced to an effective ~5% for many shareholders via the 6/7ths refund system
VAT / GST: 18%
Formation: 1-3 weeks
Foreign ownership: 100% permitted
Tax treaties: 75+
Setup cost: USD 2,500 - 6,000

At a glance

Common entity: Private Limited Liability Company (Ltd)
Formation time: 1-3 weeks
Setup cost: USD 2,500 - 6,000
Annual cost: USD 3,000 - 7,000
Foreign ownership: 100% permitted
Tax treaties: 75+

Holding companyIP and licensingFunds and investmentE-commerceConsulting and services

Best for

EU trading with a low effective rate after refunds
Holding and fund structures
Gaming and remote-services businesses

Less ideal for

Founders deterred by a 35% upfront rate and refund lag
Structures without local substance

Legal and formation

Legal system	Mixed (civil and common law)
Common entity types	Private Limited Liability Company (Ltd)
Formation timeline	1-3 weeks
Minimum capital	EUR 1,165 (20% paid up)
Foreign ownership	100% permitted
Minimum shareholders	1
Minimum directors	1
Local presence	Registered office in Malta required
Public registry	Directors, shareholders and beneficial owners on public and UBO registers
Audit	Annual audit required for all companies

Tax profile

Corporate income tax	35% headline, reduced to an effective ~5% for many shareholders via the 6/7ths refund system
VAT / GST	18%
Withholding, dividends	0%
Withholding, interest	0%
Withholding, royalties	0%
Capital gains	Within corporate tax; participation exemption may apply
Territorial system	No
CFC rules	Yes
Participation exemption	Participation exemption on qualifying holdings; imputation refunds for shareholders

Every figure above is indicative. Rates, thresholds, minimum capital, ownership rules and timelines change and vary by activity, licence and structure. They are confirmed with the relevant authority and in a tailored quote before you rely on them. This is general information, not legal or tax advice.

How to set up in Malta

1
Reserve the company name with the Malta Business Registry
2
Prepare the memorandum and articles and deposit the minimum capital
3
Appoint directors and a company secretary
4
File incorporation and register beneficial owners
5
Register for tax and VAT, then open a corporate bank account

Banking reality

Local bank onboarding is thorough and can be slow, with banks expecting real substance and clear source of funds, so many operators supplement or replace bank accounts with EMIs.