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Company Formation Guide

Malta Company Formation

Set up a company in Malta in 5-10 working days. Comprehensive guide covering entity types, registration process, tax structure, and banking.

5-10
Working Days
€1,165
Minimum Capital
5%
Effective Tax

💼 Need help with company formation? Speak to a Malta Corporate Service Provider.

Find a CSP

How to Set Up a Company in Malta

The Malta company formation process is straightforward with the right guidance.

1

Choose Company Name

Same day

Check availability with Malta Business Registry (MBR). Names must be unique and not misleading.

2

Prepare Documents

1-2 days

Memorandum and Articles of Association, shareholder details, director appointments.

3

Submit to MBR

2-3 days

Registration fee ~€245 for standard Ltd. Electronic submission through CSP.

4

Tax Registration

1-2 days

Obtain Tax Identification Number (TIN) from Inland Revenue Department.

5

VAT & Banking

1-4 weeks

Register for VAT (18% standard rate) and open corporate bank account.

Malta Company Types

Choose the right entity structure for your business needs.

Private Limited Company (Ltd)

Most Popular

Most common for foreign investors. Limited liability, separate legal personality.

Min. Capital
€1,165 (20% paid up)
Best For
Trading, holding companies

Public Limited Company (PLC)

For larger enterprises. Can offer shares to the public.

Min. Capital
€46,588
Best For
Large corporations, listed companies

Partnership (en nom collectif)

Two or more partners with unlimited liability.

Min. Capital
No minimum
Best For
Professional services

Branch Office

Extension of foreign parent company in Malta.

Min. Capital
No minimum
Best For
Testing the market
Malta Tax Structure

Understanding Malta Tax

Malta's tax system offers significant advantages through its imputation system and shareholder refund mechanism.

Headline Rate

35%

Corporate tax on company profits

Effective Rate (Trading Income)

5%

After 6/7ths refund to non-resident shareholders

VAT Rate

18%

Standard rate (reduced rates for some goods/services)

Requirements for 5% Rate

  • Non-resident shareholders

    Parent company must be non-resident in Malta

  • Trading income

    Applies to active business income (not passive)

  • Genuine substance

    Company must have real presence and operations

  • Proper governance

    Annual audit, board meetings, compliance

Professional advice required: The tax structure involves specific conditions. Consult a qualified Malta tax advisor.

Business Banking

Malta Business Banking

Opening a corporate bank account in Malta is an essential step. The main banks are well-established with strong international connections.

Bank of Valletta (BOV)

Malta's largest bank, government-owned

HSBC Malta

International network, corporate services

APS Bank

Growing alternative, good for SMEs

Note: Account opening typically takes 2-4 weeks and requires in-person verification or video call. A Malta CSP can facilitate introductions.

Malta business district
Live in Malta

Malta Residency Programmes

Combine your business with Mediterranean lifestyle.

Malta Global Residence Programme

15% flat tax on foreign income remitted to Malta. Min €15,000 annual tax.

Requirements
Property purchase (€275k+) or rent (€9,600/year)
Best For
High net worth individuals

Malta Permanent Residence (MPRP)

Permanent residency status. One-time government contribution.

Requirements
€68k-98k contribution + property
Best For
Long-term security

Digital Nomad Residence Permit

For remote workers employed by companies outside Malta.

Requirements
Min €2,700/month gross income
Best For
Remote workers, freelancers

Ready to Form Your Malta Company?

Speak to a qualified Corporate Service Provider or ask our AI assistant for more information.