Establish your business in the heart of the Mediterranean. Malta offers EU membership, one of Europe's lowest effective tax rates (5%), world-class gaming regulation, and a strategic gateway between Europe and Africa.
A premier EU jurisdiction combining tax efficiency, regulatory excellence, and strategic location.
Full access to the European Single Market, EU passporting rights, and compliance with EU directives for seamless cross-border operations.
Effective corporate tax rate as low as 5% through Malta's imputation system and tax refund mechanism for shareholders.
A highly respected, OECD-compliant onshore jurisdiction with a robust legal framework based on English common law.
World-renowned for iGaming licensing, blockchain frameworks, and innovative financial services regulation.
Participation exemption on dividends and capital gains from qualifying holdings, ideal for international structures.
Highly educated, multilingual workforce with strong English proficiency and expertise in financial services.
Choose the right legal structure for your business objectives.
The most common structure for foreign investors and SMEs.
For larger enterprises seeking to raise capital publicly.
Optimized structure for holding investments and subsidiaries.
Flexible structure combining general and limited partners.
Understanding Malta's unique imputation system and tax advantages.
35%
Corporate Tax Rate
Headline rate, effectively reduced through refund system
5%
Effective Tax Rate
After shareholder refunds on trading income
18%
VAT Rate
Standard rate; reduced rates of 7%, 5%, and 0% apply
0%
Withholding Tax (Dividends)
No withholding tax on dividends to non-residents
0%
Withholding Tax (Interest)
No withholding tax on interest payments
0%
Withholding Tax (Royalties)
No withholding tax on royalties
0%
Capital Gains Tax
On transfer of shares by non-residents (with conditions)
70+
Tax Treaties
Extensive double taxation agreement network
35%
Company Tax Paid
Corporate tax at headline rate
6/7
Shareholder Refund
Refund on trading income
5%
Effective Rate
Net tax after refunds
Malta is a hub for specialized industries with world-class regulatory frameworks.
Malta is the world's leading iGaming hub with the Malta Gaming Authority (MGA) licensing framework.
Comprehensive licensing for investment services, payment institutions, and e-money.
Pioneering Virtual Financial Assets (VFA) framework for crypto businesses and exchanges.
One of the largest ship registries globally with favorable tonnage tax regime.
Growing hub for aircraft registration and aviation finance with EU benefits.
Manufacturing and distribution hub with EU market access.
Comprehensive packages tailored to your business needs. All prices in EUR with USD equivalent.
Basic company incorporation for straightforward setups.
5-7 business days
Complete setup with tax registration and banking support.
7-10 business days
Full-service solution with ongoing compliance and support.
7-10 business days
Specialized structure for investment and IP holding.
10-14 business days
Our streamlined process ensures efficient company incorporation in Malta.
We assess your business needs, recommend the optimal structure, and outline regulatory requirements.
Reserve your company name with the Malta Business Registry (MBR) ensuring availability and compliance.
Prepare Memorandum & Articles of Association, shareholder agreements, and collect KYC documents.
Submit incorporation documents to MBR and obtain Certificate of Incorporation.
Register for Tax Identification Number (TIN) and VAT if applicable.
Introduction to Maltese and international banks for corporate account opening.
Stay compliant with Malta's regulatory requirements.
File annual return with MBR within 42 days of anniversary date.
Prepare and file audited accounts (exemptions for small companies).
Submit corporate income tax return and pay tax due.
Quarterly or monthly VAT filings depending on turnover.
Register beneficial owners with Malta Business Registry.
Maintain AML policies, conduct customer due diligence, report suspicious transactions.
Everything you need to know about Malta company formation.