Malta Company Formation
Malta Company Formation: A Premier EU Jurisdiction for International Entrepreneurs Main Characteristics and the basic rules of Company registration in Malta
Malta Company Formation with BRIS Group
BRIS Group provides expert Malta company formation services for entrepreneurs and international investors seeking a reputable European jurisdiction with strong tax advantages. Establishing a Maltese Limited Liability Company (Ltd) offers limited liability protection, access to the European Union market, and attractive business incentives. Our specialists handle the complete Malta company registration process remotely, including corporate banking assistance, compliance, and ongoing administration, ensuring your company in Malta is fully compliant and ready for international operations.
Start your Malta company with BRIS Group today — trusted experts in global incorporation.
Your Gateway to European Business
Malta is one of the most reputable and business-friendly jurisdictions in Europe, attracting investors, startups, and global corporations alike. With its strategic location in the Mediterranean, robust legal framework, and highly competitive tax system, Malta company formation provides both EU market access and significant financial advantages.
This guide explains everything you need to know about forming a company in Malta — including its advantages, legal requirements, tax incentives, and incorporation procedures — making it a valuable resource for entrepreneurs seeking a strong European base
Why Choose Malta Company Formation?
Malta has built a global reputation for stability, transparency, and tax efficiency. Its EU membership, English-speaking environment, and modern regulatory framework make it an ideal jurisdiction for international businesses.
Key Benefits of Malta Company Formation
- EU Member State – Full access to European markets and regulatory protections.
- Attractive Tax Regime – Corporate tax rate effectively reduced to as low as 5% under Malta’s refund system.
- Political and Economic Stability – A well-regulated and safe business environment.
- Double Tax Treaties – Over 70 treaties with major economies to prevent double taxation.
- Full Foreign Ownership – 100% ownership allowed for non-residents.
- Efficient Banking and Financial Sector – A well-developed system supporting local and international transactions.
- English as an Official Language – Simplifies legal, banking, and administrative processes.
- Residency and Relocation Benefits – Business owners can obtain residency through investment or company establishment.
Types of Companies in Malta
|
Company Type |
Description |
|
Private Limited Liability Company (Ltd) |
The most common structure; suitable for SMEs and foreign investors. Minimum share capital: €1,165 (20% paid up). |
|
Public Limited Company (PLC) |
Ideal for larger corporations; can offer shares to the public. Minimum share capital: €46,587. |
|
Holding Company |
Used for managing international investments and assets under favorable tax regimes. |
|
Branch of a Foreign Company |
Allows foreign businesses to operate legally in Malta under their parent entity. |
Advantages of Malta Company Formation for Non-Residents
|
Advantage |
Details |
|
Effective 5% Tax Rate |
Through Malta’s tax refund system, foreign shareholders can reduce tax liability significantly. |
|
EU Legal Framework |
Enjoy full compliance and protection under EU laws. |
|
No Exchange Controls |
Free movement of funds in and out of the country. |
|
Strategic Location |
Connects Europe, Africa, and the Middle East. |
|
Robust Banking System |
Access to leading local and international banks. |
|
Reputation and Credibility |
A respected EU jurisdiction suitable for global operations. |
Requirements for Company Registration in Malta
To establish a company in Malta, investors must meet specific requirements:
- Company Name Approval – Must be unique and approved by the Malta Business Registry (MBR).
- Registered Office – A local address in Malta is required.
- Shareholders – Minimum of one (individual or corporate entity).
- Directors – At least one director; can be a non-resident.
- Company Secretary – Mandatory appointment of a qualified company secretary.
- Share Capital – Minimum €1,165 for private companies and €46,587 for public companies.
- Memorandum and Articles of Association – Must define company objectives and internal governance.
- Tax Identification Number (TIN) – Required for all companies and directors.
- Bank Account – A corporate bank account in Malta for share capital deposit and business transactions.
Step-by-Step Procedure for Malta Company Formation
Step 1 – Consultation and Planning
Define your business objectives and determine the ideal company structure.
Step 2 – Company Name Reservation
Check availability and reserve your desired name with the Malta Business Registry.
Step 3 – Draft and Sign the Memorandum and Articles of Association
Legal documents are prepared, notarized, and signed by shareholders and directors.
Step 4 – Deposit Share Capital
Open a bank account in Malta and deposit the minimum share capital.
Step 5 – Submit Documents to MBR
Register your company with the Malta Business Registry and obtain a Certificate of Incorporation.
Step 6 – Tax Registration and VAT Setup
Register your business with the Commissioner for Revenue for corporate tax and VAT.
Step 7 – Obtain Necessary Licenses
Depending on your industry, you may require additional operational licenses or permits.
Step 8 – Begin Operations
Once registered and compliant, your company can commence business activities in Malta and abroad.
Timeframe for Company Formation in Malta
|
Stage |
Process |
Estimated Duration |
|
Name Approval |
Verification and reservation |
1–2 business days |
|
Document Preparation |
Drafting and signing incorporation documents |
2–3 business days |
|
Company Registration |
Submission to Malta Business Registry |
3–5 business days |
|
Tax & VAT Registration |
Setup with authorities |
2–3 business days |
Total Estimated Time: 7–14 business days, depending on the company type and document readiness.
Malta Corporate Tax System
Malta offers one of Europe’s most competitive and transparent tax regimes, designed to attract international businesses while maintaining full compliance with EU regulations.
Key Tax Highlights
- Corporate Tax Rate: 35% standard rate, but foreign shareholders may claim up to 6/7 refund, reducing the effective rate to 5%.
- No Withholding Tax: On outbound dividends, interest, or royalties paid to non-residents.
- Participation Exemption: Dividends and capital gains from qualifying holdings are tax-exempt.
- VAT Rate: 18% (with reduced rates of 7% and 5% for specific goods/services).
- No Inheritance, Wealth, or Annual Capital Taxes.
- Extensive Double Taxation Treaty Network: Over 70 treaties worldwide.
Compliance and Reporting
- Annual tax returns and audited financial statements required.
- Companies must maintain accurate accounting records compliant with IFRS.
Full adherence to EU AML, FATCA, and CRS standards.
How We Can Help You
Our Malta company formation experts provide end-to-end professional support to simplify the registration process and ensure compliance with Maltese and EU regulations.
Our Services Include
- Business structure consulting and tax optimization planning.
- Company name reservation and incorporation document preparation.
- Bank account opening assistance.
- Tax and VAT registration.
- Legal and accounting compliance support.
- Virtual office and registered address services.
- Ongoing corporate maintenance and annual filings.
Start Your Malta Company Formation Today
With its favorable tax incentives, EU credibility, and strategic Mediterranean location, Malta is one of Europe’s most desirable jurisdictions for international business formation.
Partner with our experienced consultants to establish your Malta company efficiently, compliantly, and profitably.
Contact us today to learn how we can help you set up your business in Malta and unlock the benefits of operating in a globally respected, tax-efficient EU jurisdiction.
Questions & Answers
1. What is the corporation tax rate in Malta?
The standard corporation tax rate in Malta is 35%. However, there are incentives and tax refunds available for companies, potentially reducing the effective tax rate significantly for certain businesses. For instance, shareholders can often receive refunds of up to 6/7 of the tax paid on dividends.
2. How is income tax structured for residents in Malta?
Income tax for Maltese residents is progressive, with rates ranging from 0% to 35%. For the tax year 2023, the income brackets for single taxpayers start at €0 and go up to €60,000, with specific rates applied at each level.
3. Are non-residents taxed on their income in Malta?
Yes, non-residents in Malta are taxed only on income generated within the country. The income tax rates for non-residents align with those for residents, ranging from 0% to 35% depending on the amount of income earned in Malta.
4. What is the VAT rate in Malta?
The standard VAT rate in Malta is currently set at 18%. There are reduced rates of 5% and 7% applicable to specific goods and services, such as hotel accommodation and certain medical supplies.
5. Are there tax treaties that can affect my tax liabilities in Malta?
Malta has entered into numerous double taxation treaties (DTTs) with over 70 countries to prevent double taxation of income. These treaties often allow for reduced withholding tax rates on dividends, interest, and royalties, benefiting investors and businesses engaged in international transactions.
Learn more: Visit our Full Frequently Asked Questions – Malta page
or contact our tax and company formation team at [email protected]
1. What are the benefits of forming a company in Malta as a non-resident?
Malta offers several advantages including a favourable corporate tax rate of 35%, which can be reduced effectively to 5% for foreign companies through a refund system. Additionally, Malta has a robust legal framework, access to EU markets, and an English-speaking workforce, making it attractive for international business.
2. What types of companies can be formed in Malta by non-residents?
Non-residents can establish various company types, including Private Limited Liability Companies (Ltd) and Public Limited Companies (plc). The most common choice is the Ltd, which requires a minimum share capital of €1,165, with at least 20% paid up on formation.
3. What are the requirements for non-residents to register a company in Malta?
Non-residents must provide a valid passport, proof of address, and details regarding the business structure. They are also required to appoint at least one director and one shareholder, who can be the same person. It is advisable to engage a local registered agent for the incorporation process.
4. How long does it take to form a company in Malta?
Typically, the company registration process takes between 2 to 5 business days, provided all necessary documentation is submitted correctly. The timeline may vary based on the complexity of the company structure and the efficiency of service providers.
5. Are there ongoing compliance requirements for Malta companies?
Yes, Malta companies must adhere to ongoing compliance such as annual financial statements, tax declarations, and maintaining a registered office in Malta. Companies must also hold annual general meetings and file necessary returns with the Malta Financial Services Authority (MFSA).
This FAQ aims to clarify the essential aspects of Malta company formation for non-residents, assisting potential entrepreneurs in making informed decisions.
Learn more: Visit our Full Frequently Asked Questions – Malta page
or contact our tax and company formation team at [email protected]
This publication is provided for information purposes only. This info should not be treated as a substitute for a tax or legal consultation or legislation. You should not act on the basis of the information contained in this publication without having obtained individual advice from the professional expert.
BRIS GROUP does not assume responsibility for any damage resulting from decisions made by the reader on the basis of this publication.
About Malta
Capital: Valletta
Region: An archipelago in the central Mediterranean between Sicily and the North African coast.
Language: English
Currency: Euro (EUR)
Time Zone: GMT+1
Dial Code: +356
Abbreviations: MT
Helping Your Company Thrive in Malta With us, starting and running a business in Malta will be easy and efficient!
- Full support of the company’s registration in Malta: from the preparation of documents to their submission.
- Remote registration: all processes are online, wherever you are.
- Secretary and Treasurer: we can take on these important roles.
- Nominal directors and shareholders: we will ensure the confidentiality of your information.
- Help in opening a bank account: we will simplify this complex process.
- Registration for taxes, VAT and EORI: ensure all requirements are met.
- Website development: we will create a professional online representation for your business.
- Logo creation: we will design a unique and memorable logo for your brand.
- Full administrative support of the company: we will take over routine tasks.
- Mailing address organization: we provide a reliable mailing address for your business.
- Organization of the virtual office: we will ensure the professional image of your company.
- Telephone answering service: we will answer calls on behalf of your company.
- Accounting, audit and reporting: ensure accurate and timely accounting.
- Preparing and filing a VAT declaration: let’s save you the trouble.
- Interaction with local authorities: take over communication with state institutions.
- Trademark registration: protect your brand.
- More Emphasis on Customer Input.