Malta is an EU jurisdiction with a strong legal system, a regulated financial sector, and one of the lowest effective corporate tax rates in Europe. A Maltese private limited company provides access to the EU market, a wide network of double-tax treaties, and a clear regulatory framework for sectors such as iGaming, crypto, logistics, aviation, and holding structures.
Excellent 4,5 out of 5
Malta is designed for international businesses that need both credibility and tax efficiency.
Malta is a fully onshore EU member state, supervised by regulators such as the Malta Financial Services Authority (MFSA). Companies operate under the Companies Act and EU rules, which give banks, investors, and business partners confidence in the jurisdiction.
The statutory corporate income tax rate is 35%. However, under Malta’s full imputation system, foreign shareholders can generally claim tax refunds of up to 6/7 of the tax paid, bringing the effective tax burden on many types of trading income down to around 5–10%.
Once your company is incorporated and registered for tax/VAT, you can trade across the EU, apply for an EU VAT number, and use Malta as your platform for e-commerce, logistics, SaaS, or investment projects.
Malta has signed more than 70 double-tax treaties, helping to reduce withholding taxes on dividends, interest, and royalties and making it easier to structure cross-border income flows efficiently.
With documentation in order, incorporation with the Malta Business Registry (MBR) can be completed in about 24 hours. Name approval, Memorandum & Articles, capital deposit, and filing are handled under a clear, standardized procedure.
All Maltese companies prepare audited financial statements and file annual returns, but the framework is well-defined and familiar to international advisers, which keeps long-term administration manageable.
Benefits of a Maltese Ltd.
Access to Malta’s full imputation tax system and effective 5–10% corporate tax for foreign shareholders (subject to refund rules).
Recognized EU onshore jurisdiction with a strong reputation and transparent regulation.
Suitable for both trading and holding structures (operating business + asset/IPO preparation).
Flexible ownership: individuals or corporate shareholders from any country.
No local residency requirement for shareholders or directors, which simplifies cross-border structuring.
Can be combined with EU VAT registration for e-commerce, logistics, and B2B services within the single market.
Best suited for online and tech businesses (SaaS, platforms, marketplaces), iGaming and betting operators (with licenses), crypto and blockchain projects, international holding and investment structures, and logistics/shipping/yacht and aircraft ownership platforms.
Legal form: Private Limited Liability Company (Ltd.).
Ownership: Minimum 1 shareholder (individual or corporate; any nationality).
Directors: Minimum 1 director; no statutory residency requirement.
Company secretary: Mandatory; must be an individual.
Share capital: Minimum €1,165; at least 20% must be paid up at incorporation.
Registered office: Must be a physical address in Malta.
Liability: Limited to the amount of subscribed share capital.
Permitted activities: Trading, holding, services, intellectual property, and most other lawful business activities under Maltese law.
Malta company formation must be completed through licensed local professionals. Our all-in fee bundles official costs and professional services, so you receive a compliant, ready-to-use Maltese company without managing the process yourself.
Typical timeframe: from 1 business day after all KYC checks are complete and share capital is deposited.
A turnkey solution for international founders who need a fully
compliant Maltese private limited company with core tax and
regulatory assessments included.
Package includes:
Company formation and drafting of the Memorandum & Articles of Association
Initial due diligence and KYC checks
Company registration fee (official Malta Business Registry fee)
EMI/bank account documentation package
Structural review of the proposed setup
Initial DAC6 assessment (EU mandatory disclosure rules)
Initial FDI screening assessment, where applicable
To keep your project clear and predictable, we structure Malta incorporation into five main stages.
You provide:
Passport copies of shareholders, directors, and UBOs
Proof of residential address (bank statement or utility bill,
typically <3 months old)
Bank or professional reference, and basic business profile
We screen this information for compliance with Malta’s AML and KYC standards.
We check your preferred company name for compliance and availability with the MBR, draft the Memorandum and Articles of Association in line with the Companies Act and your intended structure, and agree on share capital, share classes (if any), and governance provisions.
At least 20% of the minimum share capital (€1,165) is deposited into a dedicated account or paid to the formation agent in line with the agreed procedure.
Once the documentation and capital evidence are ready, we file the incorporation bundle with the MBR, liaise with the Registry until the Certificate of Incorporation is issued, and register the company’s officials and share structure. In straightforward cases, the company is registered within about 24 hours after filing.
After registration, we arrange tax and, where required, VAT registration, coordinate the opening of a corporate bank or EMI account, and help implement internal resolutions, registers, and compliance procedures.
Exact requirements depend on your structure, but a typical Maltese Ltd. calls for the following.
For Individual Shareholders, Directors, and UBOs
Passport copy (clear color scan)
Proof of residential address (utility bill or bank statement, <3 months old)
Bank or professional reference (where requested)
Short CV or professional profile
Brief business description and source-of-funds/source-of-wealth information
For Corporate Shareholders or Controllers
Certificate of Incorporation/registration extract
Memorandum & Articles (or equivalent constitutional documents)
Register of directors and shareholders
Recent certificate of good standing, where available
Evidence of business activity (contracts, invoices, accounts), if required
We pre-check all documents for compliance and handle any necessary translations, legalizations, or apostilles.
A corporate account (with a traditional bank or EMI) is essential for real-world operations.
Certificate of Incorporation
Memorandum & Articles of Association
Passport copies of directors, shareholders, and signatories
Proof of address for key persons
Business plan/activity description and projected turnover
Evidence of the source of funds and the source of wealth
Due to strict EU-wide AML and KYC standards, banks scrutinize non-resident structures carefully. A credible business model, clear documentation, and—where possible—some local nexus (suppliers, clients, or staff) significantly improve approval chances.
We:
Identify suitable banks and EMIs (in Malta or other EEA/UK hubs)
for your profile
Structure your compliance package to match the
institution’s expectations
Coordinate communication until the account is approved or
alternatives are found
Statutory corporate income tax: 35% on worldwide profits of a
Malta-resident company.
Under the full imputation system, shareholders receive a tax
credit for tax paid at the company level. Foreign shareholders can
often claim a refund of 6/7, 5/7, 2/3, or (for some participating
holdings) even the full tax paid, depending on the source and
nature of income.
This typically results in an effective tax rate of 5–10% for many trading structures, subject to proper planning and substance.
All Maltese companies must:
Keep proper accounting records
Prepare annual audited financial statements
File an annual return with the MBR
Submit an annual corporate tax return to the Inland Revenue
Deadlines and formats depend on the company’s financial year, size, and category. Late filing can trigger penalties.
A Maltese Ltd. can be a strong fit if you:
Need EU presence for B2B contracts, payment processing, or
regulatory reasons
Run iGaming or betting operations and need a credible licensing
jurisdiction
Operate in crypto/blockchain and value a clear legal framework
Manage a holding or investment platform with
multi-jurisdictional income streams
Want a logistics, shipping, or aviation base within the EU
framework
Seek an onshore alternative to classic tax havens, but still
want efficient taxation
Company registration: as fast as 24 hours after complete
filing.
Bank/EMI account: timing varies by institution (typically from a
few days to several weeks).
Physical presence:
A registered office in Malta is mandatory.
Directors and shareholders do not have to be Maltese
residents, but substance (local decision-making, premises,
people) may be needed to support tax residency, banking comfort,
and treaty benefits in higher-value structures.
We and our partner network work with Malta daily, covering iGaming, crypto, holding structures, and conventional trading companies. We know how the Companies Act, MFSA guidance, and tax rules play out in practice.
From initial feasibility and structural design to incorporation, bank account setup, and annual compliance, you deal with a single coordinated team rather than juggling multiple providers and advisors.
We help you leverage Malta’s low effective tax while staying fully aligned with EU rules, KYC/AML standards, DAC6, and CRS/FATCA requirements—so your structure is attractive to banks, investors, and regulators.
You can start with a short, complimentary call or a more in-depth paid session with a senior consultant to map out your structure, tax impact, and implementation roadmap.
A Maltese private limited company gives you EU market access, a trusted regulatory environment, and the potential for an effective tax rate as low as 5–10%. With incorporation possible in around 24 hours and full support available for banking and compliance, Malta is a practical choice for international entrepreneurs.
Most international projects use a private limited liability company (Ltd.), formed under the Companies Act. It offers limited liability, flexible share structures, and access to Malta’s tax refund system.
If your documents are complete and KYC is cleared, incorporation can be completed within about 24 hours after filing with the Malta Business Registry.
No. Incorporation is handled remotely through licensed professionals. Original documents and certified copies are exchanged via secure channels and courier.
The statutory minimum for a private company is €1,165, of which at least 20% must be paid up on incorporation.
The corporate tax rate is 35%. However, due to the full imputation system and shareholder tax refunds, the effective tax burden for many foreign-owned trading companies is typically in the 5–10% range. Exact results depend on income type and structure.
No. Malta is a fully regulated EU member state with transparent corporate, tax, and AML rules. Its attractiveness comes from the design of its tax system rather than secrecy.
Refunds are generally available to foreign shareholders when conditions are met and the correct refund claim is filed. Different refund rates apply to different income categories, so planning and ongoing advice are essential.
Yes. All Maltese companies must prepare audited annual financial statements and file them with the authorities, regardless of size.
Key obligations include:
Annual return to the Malta Business Registry
Annual corporate tax return to the Inland Revenue
Audited financial statements and notes
Any sector-specific or regulatory filings (for licensed
activities)
Companies are expected to retain accounting records for a number of years (typically at least 6) to satisfy tax and regulatory inquiries.
It can be challenging, especially for non-EU residents or higher-risk industries. Banks will closely examine your business model, KYC documents, and source-of-funds evidence. Using EMIs or banks in other EEA/UK jurisdictions is common when local banks are conservative.
Yes. Many Maltese companies hold accounts in other EU countries or reputable international financial centers, provided the foreign bank is comfortable with the structure.
No. There are no general residency requirements for directors or shareholders. However, where tax residency, treaty benefits, or regulatory approvals are important, some degree of local management and presence may be advisable.
You must have a registered office in Malta. Operational offices, employees, and local infrastructure are optional but may be significant for substance, especially in regulated or higher-profile structures.
Yes. Non-EU individuals and entities can own 100% of a Maltese company, subject to standard KYC/AML checks and, in some cases, FDI screening.
Contact us for a no-obligation consultation. We’ll review your goals, outline suitable Malta options (or alternatives where appropriate), and provide a clear checklist of documents, timelines, and costs so you can move from idea to a working, compliant EU structure with confidence.
Contact an ExpertUliana Syva
Consultant for company registration, bank account opening, residency, and citizenship.
1000+
successful cases
13+
years of experience
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