Company Formation in Malta, Done Right

How Malta Incorporation Works

Malta companies are registered with the Malta Business Registry under the Companies Act. The most common vehicle is the private limited company (Ltd), which is formed by filing the Memorandum and Articles of Association together with proof that the minimum paid-up share capital has been deposited. A private limited company forms with EUR 1,165 authorised share capital, of which at least 20% is paid up. A single shareholder of any nationality is permitted in most cases, and the company must maintain a registered office in Malta. For tax-residence and substance purposes, management and control should be exercised in Malta, which usually involves Malta-resident directors. Malta operates a full-imputation tax system: the company pays income tax at the 35% headline rate, and shareholders can then claim a refund, commonly 6/7ths for trading income, that reduces the effective rate to around 5%. After registration, the company registers for income tax and, where required, VAT.

Common Company Types

Core Requirements and Documents

• Shareholder and director documents: passport copies and proof of address for each individual, plus bank or professional references
• Share capital and registered office: EUR 1,165 authorised capital with at least 20% paid up and deposited, and a registered office maintained in Malta; Malta-resident directors are usually appointed to establish management and control
• Ongoing records: audited financial statements under IFRS or GAPSME, an annual return to the Malta Business Registry, a beneficial ownership register, and income tax and VAT filings where applicable

Last reviewed: June 2026. Reflects current Malta company law, the Malta Business Registry process, and the full-imputation tax refund system.

Why Choose AURNÉ for Malta Company Formation?

Our team combines EU structuring expertise with efficient service delivery: