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Malta Company Formation

Form a Malta Limited Company with 5% effective corporate tax through the refund system, full EU market access, and English as official language. Ideal for trading, holding, iGaming, and fintech.

  • 5% effective tax rate through 6/7ths shareholder refund system
  • Full EU market access and 70+ double tax treaties
  • English-speaking jurisdiction with established corporate ecosystem
€3,000· Full service · No hidden fees

Why Malta?

A Malta Limited Company offers one of the most tax-efficient structures in the European Union. Through Malta’s unique full imputation system, the 6/7ths shareholder refund mechanism delivers an effective corporate tax rate of approximately 5% on trading income.

Note for U.S. citizens: The U.S. taxes citizens on worldwide income regardless of residence. Malta’s refund system benefits non-U.S. persons directly. Americans can still benefit from EU market access, treaty network, and business credibility.

5% Effective Tax Rate – 35% headline rate with 6/7ths refund to shareholders on trading income

EU Member State – Full single-market access and EU passporting for regulated services

English Official Language – All legislation, filings, and court proceedings in English

Participation Exemption – 0% tax on qualifying dividends and capital gains from participating holdings

70+ Tax Treaties – Extensive double tax agreement network

Low Share Capital – Minimum EUR 1,165 (20% paid up), among the lowest in the EU

Who Is This For

  • International trading companies seeking an EU base with 5% effective tax on foreign-source trading income
  • Holding companies that can benefit from the participation exemption (0% on qualifying dividends and capital gains)
  • iGaming operators seeking EU's largest gaming hub with MGA licensing
  • Fintech and crypto businesses looking for a MICA-aligned EU jurisdiction
  • IP holding structures seeking competitive tax treatment within the EU
  • Maritime and aviation companies leveraging Malta's established ship and aircraft registries
  • Consultants and service providers billing international clients from an EU base
  • Family offices consolidating international assets through an EU-regulated structure

The Process

Step 1: Name Reservation and Documents
Submit your proposed company name for approval with the Malta Business Registry (MBR). We prepare your Memorandum and Articles of Association while completing KYC due diligence.

Step 2: Company Registration
We file your incorporation documents with the Malta Business Registry. Upon approval, your Certificate of Incorporation is issued and your company is registered.

Step 3: Post-Incorporation Setup
We register your company for tax purposes, set up the shareholder refund structure, and assist with VAT registration if required. Your company is ready to operate.

Requirements

Valid Passport – Certified copy for all directors, shareholders, and beneficial owners

Proof of Address – Utility bill or bank statement dated within 3 months (certified)

Bank Reference Letter – Reference from your bank dated within 3 months

CV or Professional Resume – Background information for directors

Source of Funds Declaration – Required under Malta AML regulations

Proposed Company Name – 2-3 options recommended

Due Diligence Form – Completed KYC form (we provide the template)

Share Capital – Minimum EUR 1,165 (20% paid up at incorporation)

What's Included

Company name reservation and registration – Full registration with Malta Business Registry (MBR)

Memorandum and Articles of Association – Constitutional documents drafted and filed

Certificate of Incorporation – Official incorporation certificate

Registered office address – 1 year included

Company secretary – 1 year included (Malta statutory requirement)

Tax registration – Registration with Malta Tax Department

Beneficial ownership filing – Registration with MBR beneficial ownership register

Tax refund structure consultation – Guidance on implementing the 6/7ths shareholder refund

Digital company documents – All corporate documents delivered digitally

Timeline

MilestoneTimeframe
Name reservation1-2 business days
KYC and document preparation3-5 business days
Company registration with MBR3-5 business days
Tax registration and setupUpon incorporation
Total timeline7-12 business days
Travel to MaltaNot required

Important Notes

No travel required – The entire company formation process can be completed remotely.

5% effective tax explained – Malta charges 35% corporate tax. When dividends are distributed, non-resident shareholders claim a 6/7ths refund from Malta tax authorities, resulting in ~5% effective rate on trading income.

Participation exemption – Dividends and capital gains from qualifying holdings (10%+ ownership) can be 100% exempt from Malta tax.

Substance considerations – Malta-resident directors are strongly advisable for economic substance, especially for tax-positioned structures.

Annual compliance – Annual return, audited financial statements, and tax returns required. We handle all renewals and filings.

Renewal – Click here to renew your company

Optional Add-Ons:

Form your Malta Company with confidence. EU credibility, 5% effective tax, and full legal support every step of the way.

Get Started Today

€3,000

Includes everything listed above.
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