Malta Company Registration | Set Up a Company in Malta
Set up a company in Malta
Looking into Malta company registration or planning to set up a company in Malta? Malta is a member of the EU and the eurozone with a normal tax system. It is not an offshore jurisdiction. Foreign founders most often form a private limited liability company (Ltd) and register it online with the Malta Business Registry (MBR). The minimum authorised share capital is EUR 1,164.69 with at least 20% paid up, and the online registration fee is EUR 100 for authorised share capital up to EUR 1,500. Foreign founders can own 100% of the company.
Malta sits in the center of the Mediterranean, has English as one of its official languages, and its laws are aligned with the EU. It is known for its full imputation and shareholder tax refund system: the corporate tax rate is 35%, shareholders can claim back part of the tax under the rules, and from the 2025 year of assessment a company can also choose a 15% final tax. The standard VAT rate is 18%. NSS Group (戰國策集團) offers a one-stop Malta company formation service, from entity assessment, documents and due diligence, MBR registration, tax and VAT registration and tax refund claims to annual filing, so international businesses can expand into Europe.
A company registered in Malta can do business across the EU single market without barriers, with free movement of goods, services and capital.
Malta has double tax treaties with more than 70 countries, which gives cross-border business tax certainty and efficiency.
When specific conditions are met, dividends received and capital gains made by a Malta holding company can be 100% exempt from tax (participation exemption), which makes Malta a strong choice for an international holding structure.
All laws, business documents and day-to-day communication are in English, which makes things much easier for international investors.
for expanding in Europe
Malta’s core advantage is its full imputation system and its tax refund mechanism. The headline corporate income tax rate is 35%, but under the Income Tax Management Act, after the company distributes trading profits as dividends, shareholders can claim a refund of 6/7 of the corporate tax paid, so the effective tax on ordinary trading income is about 5%. Passive interest, royalties and similar income use different refund ratios. From the 2025 year of assessment, a company can also choose a 15% final tax with no refund. Malta’s other advantages include:
Setting up a company in Malta (most often a private limited company) follows a clear, efficient process that fully meets EU standards.
Malta offers a stable, compliant and highly tax-efficient business platform and a good base for entering and growing in the European market. NSS Group guides you through the whole process, from structure design and registration to tax refund claims, so you can make full use of what Malta offers and reach your business goals in Europe.
First, submit the proposed company name to the Malta Business Registry (MBR) for checking and reservation. The name must end with Limited or Ltd.
The Memorandum and Articles of Association are the company’s core legal documents. They set out the company name, registered address, objects, share capital structure, and shareholder and director details. For a private limited company, the minimum authorised share capital is EUR 1,164.69, and at least 20% of each share must be paid up when the memorandum is signed. The company must have at least 1 director and 1 company secretary.
All shareholders, directors and ultimate beneficial owners must provide proof of identity (passport), proof of address and a bank reference letter to meet Malta’s strict anti-money laundering (AML) rules.
Deposit the required paid-up share capital into a bank account opened for the new company. The bank then issues a deposit certificate.
Submit all signed documents, together with the capital deposit certificate, to the Malta Business Registry through the MBR BAROS online system, and pay the registration fee for your authorised share capital band (EUR 100 for up to EUR 1,500). When the documents are complete, registration is usually done within a few working days.
After incorporation, the company must get a tax number from the Commissioner for Revenue (CFR). Depending on the business, it must also apply separately for a VAT number (standard rate 18%) and file its beneficial owner information as required.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Malta bank account options
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
To help you sell, we offer a Stripe application consulting service for businesses selling internationally, so your customers can pay you easily and you can win more sales.
Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.
Register your company with NSS Group company formation and receive our exclusive free one-stop AI business management system––valued at NT$360,000
One AI system to run your whole company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.
- Company name search and registration
- Preparation and filing of registration documents
- Drafting of governing documents
- Registration certificate and company documents
- Registered address service for the first year
The actual cost depends on the entity type, share capital structure and any extra services. We give a transparent quote with no hidden fees.
Official MBR fees are separate: the online registration fee depends on the authorised share capital band, from EUR 100 for up to EUR 1,500 to a maximum of EUR 1,900. The minimum authorised share capital for a private limited company is EUR 1,164.69. See the fee breakdown below.
How much does Malta company registration cost? MBR fees and capital breakdown
A Malta company is registered with the Malta Business Registry (MBR) through the BAROS online system, and the registration fee is based on the company's authorised share capital band. Each item is listed below so you can check every line when you compare quotes.
| Item | Official fee or rule | Notes |
|---|---|---|
| Private limited company minimum authorised share capital | EUR 1,164.69 | At least 20% of the nominal value of each share must be paid up at incorporation. For a public company, it is EUR 46,587.47 with at least 25% paid up. |
| MBR online registration (authorised share capital up to EUR 1,500) | EUR 100 | Filed electronically through BAROS. |
| MBR online registration (authorised share capital EUR 1,500 to 5,000) | From EUR 210 | EUR 12 is added for every EUR 500 above EUR 1,500. |
| MBR online registration (higher authorised share capital) | Rises by band, up to EUR 1,900 | EUR 1,900 for authorised share capital above EUR 2.5 million. |
| Annual Return | As published by MBR | Filed with MBR every year together with the financial statements. |
| Company secretary, registered address, accounting and agent services | Quoted case by case. NSS Group gives a free assessment and then a written quote. | |
Fees are based on the MBR Fee Structure page, and capital amounts on Article 72 of the Companies Act (Cap. 386), checked in October 2026. The latest official notices prevail.
Malta company tax: 35% corporate tax and the refund system
The Commissioner for Revenue (CFR) administers income tax and VAT for Malta companies. Malta uses a full imputation system, so when the company distributes dividends, shareholders can claim back part of the tax the company paid.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | 35% | Under Article 56(6) of the Income Tax Act (Cap. 123), 35 cents is charged on every euro of chargeable income. |
| Shareholder refund (ordinary trading income) | A refund of 6/7 of the tax paid by the company can be claimed | Under Article 48 of the Income Tax Management Act (Cap. 372). Shareholders must register as required, and profits must be distributed from the Maltese taxed account or foreign income account. After the refund, the tax on ordinary trading income is about 5%. Passive interest, royalties and similar income use different ratios. |
| 15% final tax option (FITWI) | A company can choose to be taxed at 15% without imputation or refunds | Under Legal Notice 188 of 2025 (L.N. 188 of 2025), it applies to income from the 2025 year of assessment. Once chosen, it applies for at least 5 years. |
| Standard VAT rate | 18% | Under Article 19 of the VAT Act (Cap. 406). Certain goods and services use lower rates, not below 5%. |
| Annual filing | Income tax return and MBR annual return | The company must keep books and audited financial statements, and file with the CFR and MBR on time. |
Tax rates are based on the original texts on legislation.mt. For your own case, including refund conditions and the 15% option, have a Malta tax advisor review your actual structure.
Private limited company or branch? Malta entity types compared
Foreign businesses setting up a company in Malta most often compare a private limited liability company (Ltd) with a branch of a foreign company in Malta (overseas company branch).
| Item | Private limited company (Ltd) | Branch of a foreign company |
|---|---|---|
| Legal status | A Maltese legal entity; shareholders' liability is limited to their capital | Not a separate legal entity; the parent company is liable |
| Minimum capital | Authorised share capital EUR 1,164.69, at least 20% paid up | No minimum capital; registered with the parent company's details |
| Shareholders and directors | At least 2 shareholders (a single-member company is possible), at least 1 director, plus a company secretary | Must report the persons who represent the company in Malta |
| Tax | 35% corporate tax; shareholders can claim refunds under the rules, or the company can choose a 15% final tax | Taxed on the branch's income in Malta |
| Best suited for | EU trade, online services, holding, technology and shipping | Parent companies that want to operate directly in Malta without a subsidiary |
These are general principles. Choose based on your shareholder structure, business partners and tax planning.
What foreign founders should know about setting up a company in Malta
- Malta is not offshore: Malta is a member of the EU and the eurozone. Companies pay tax locally and file audited financial statements, and the refund system has conditions such as distribution accounts and shareholder registration. It cannot be planned like an offshore company.
- Directors and company secretary: A private limited company needs at least 1 director and a company secretary. If there is only 1 director, that director cannot also be the company secretary.
- Anti-money laundering and beneficial owners: MBR, banks and corporate service providers review identity, address and source of funds documents for shareholders, directors and ultimate beneficial owners, and the company must file its beneficial owner information.
- Bank account opening: Malta banks review KYC, business activities and local substance strictly. The share capital must be deposited in the company account and a bank certificate issued first, so plan how you will collect payments before setup.
- Check your home-country tax rules: The effective tax after refunds is low, so check your home country's controlled foreign company (CFC) rules and the tax on dividend repatriation and transfer pricing, and keep local tax payment and refund records.
- Keep records of fund transfers: If a company in your home country invests in the Malta company, check any outbound investment approval or reporting rules there, and keep contracts and supporting documents for all funds sent in and out.
Further reading
Sources: MBR: Fee Structure; legislation.mt: Companies Act Cap. 386, Articles 72, 137 and 138; legislation.mt: Income Tax Act Cap. 123, Article 56; legislation.mt: Income Tax Management Act Cap. 372, Article 48; legislation.mt: L.N. 188 of 2025 final tax rules; legislation.mt: VAT Act Cap. 406, Article 19; Commissioner for Revenue (CFR), Malta. The latest official notices prevail. This page is general information and is not legal or tax advice.
How long does Malta company registration take?
What documents do I need to set up a company in Malta?
To set up a Malta company, you usually prepare the following first:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. Malta company name, entity type and registered address arrangement
- 4. A description of the business model, main trading regions and source of funds
- 5. Shareholding percentages, director appointments, KYC and required authorization documents
Do I need to be in Malta in person to set up a company?
Most of the Malta company setup can be done remotely through document preparation, authorized signing and a local agent, so you do not need to be there in person for the whole process. However, bank account opening, identity verification, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person, join a video call or provide extra documents. We confirm the requirements in advance and help you arrange them.
What tax and filing obligations does a Malta company have?
- 1. Corporate income tax (35%; shareholders can claim a refund under the rules, or the company can choose a 15% final tax) and VAT (standard rate 18%)
- 2. Annual filings, company registration upkeep, registered agent or secretarial services
- 3. Bookkeeping, audit, MBR annual return and beneficial owner records
What businesses and structures suit a Malta company?
Who can help me register a company in Malta?
NSS Group (go.ai.com.tw) can help. We provide one-stop support from pre-incorporation assessment to post-incorporation maintenance, reducing uncertainty in cross-border setup and compliance.
Our main services include:
- 1. Malta entity type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website build, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
We arrange your Malta company setup, maintenance and ongoing support based on your industry, customer locations, banking needs and tax planning, so you can focus on growing your market.