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Malta Company Registration: Costs, Timelines, Tax, and Requirements

Learn everything about Malta company registration. Discover how to register a company in Malta, including costs, steps, and legal requirements.

6 min readByava-poon
Malta Company Registration: Costs, Timelines, Tax, and Requirements

Key Takeaways

  • Corporate tax 35% with shareholder refunds (6/7, 5/7, 2/3) that can reduce the effective rate on distributed trading income to about 5%. The participation exemption may reduce tax on qualifying dividends and capital gains to 0%.
  • Typical incorporation in 1 to 5 business days once documents are correct.
  • MBR registration fees start at €245 and scale with authorised share capital; annual return fees are €100 to €1,400. Annual return due within 42 days of the made-up date.

Malta is a popular EU base for holding and operating companies.

Malta company registration is straightforward and affordable under the Companies Act (Cap. 386) and MBR rules.

Why Register a Company in Malta?

1. Favourable Tax Framework

Malta’s 35% corporate rate is offset by refunds to shareholders on distributed profits, which often reduces the effective tax on trading income to approximately 5%.

The participation exemption eliminates tax on qualifying dividends and capital gains from a “participating holding,” provided substance and anti-abuse tests are met.

Registering in Malta

2. Low Setup and Maintenance Costs

  • **MBR registration fee: **€100 – €2,250 (depending on capital).
  • Annual return: €100 – €1,400 (based on authorised capital).
  • Annual deadline: File within 42 days after the made-up date.

3. Access to the European Union and Treaty Relief

As an EU Member State, Malta offers passporting within the Single Market and a comprehensive DTA network (70 + agreements – see Ministry for Finance list).

Note

Note

To benefit from treaty and exemption reliefs, businesses must show real substance – local governance, office, or staff where appropriate.

Capital Gains and Withholding: What Actually Applies

Category Treatment
Immovable property in Malta Final property-transfer tax generally 8% of value (5%, 10%, 12% in special cases).
Shares & securities Capital gains taxed under the Income Tax Act, but non-resident disposals of shares in companies not mainly holding Maltese property are exempt.
Outbound payments No domestic WHT on dividends, interest, or royalties paid to non-residents, subject to conditions.
Participation exemption 100% exemption on qualifying dividends/capital gains from participating holdings.

What Types of Companies Can You Register in Malta?

Type Core Points
Private Limited Company (Ltd) Between one and fifty shareholders. Transfer of shares can be restricted. Minimum authorised share capital is €1,164.69, with at least 20% paid upon subscription.
Public Limited Company (PLC) May offer shares to the public. Minimum authorised share capital is €46,587.47, with at least 25% paid. Must have at least two directors.
Single-Member Company A private limited company owned by one shareholder. Must specify its principal activity. The same capital rules as for a private limited company apply.
Partnership en nom collectif / en commandite In a general partnership, partners have unlimited liability. In a limited partnership, limited partners are liable only up to the amount of their contribution.
Branch of a Foreign Company Operates in Malta as an extension of the parent company and registers with the Malta Business Registry but is not a separate legal entity.
Societas Europaea (SE) / European Economic Interest Grouping (EEIG) European cross-border structures available for specific business purposes within the EU.

How to Register a Company in Malta

1

Step 1: Reserve Your Name

Apply to the MBR to reserve a unique name. A reservation is valid for 3 months.

2

Step 2: Draft the Memorandum and Articles of Association

The MOA sets the company’s name, registered office, objects, share capital, shareholders, directors, and company secretary. Tailor the Articles for governance.

3

Step 3: Appoint Directors, Secretary, and Shareholders

A private company needs at least one director and one company secretary. The secretary is generally a natural person (with limited exceptions in practice for licensed providers and special vehicles). No residency or nationality requirement for directors/shareholders under Maltese law.

4

Step 4: Provide a Registered Office in Malta

This address appears in the MOA and is used for legal notices.

5

Step 5: Evidence Paid-up Share Capital

Prepare proof of paid-up capital per the MOA (for a private Ltd, 20% of €1,164.69 minimum; for a Plc, 25% of €46,587.47 minimum).

6

Step 6: File With the MBR

Submit incorporation documents and pay the registration fee (from €245, scaling with capital). Electronic filing via the MBR portal is standard.

7

Step 7: Receive the Certificate of Incorporation

The MBR issues the certificate once filings are approved.

8

Step 8: Register for Tax (and VAT, If Applicable)

A company incorporated in Malta is resident and domiciled in Malta for tax purposes from incorporation and must register for income tax; VAT registration depends on activities and thresholds.

Note

Tip

If you are comparing international tax systems, see how Hong Kong’s territorial tax regime — with 0 percent on offshore profits and no VAT — differs in our Hong Kong Profits Tax Guide.

Malta Company Registration Costs and Timelines

Understanding the current Malta Business Registry (MBR) fees and processing times helps you plan your setup more efficiently. Company formation costs in Malta remain relatively low compared with other EU jurisdictions, and digital filings make the process fast.

Item Details (2025)
MBR Registration Fee Ranges from €100 to €2,250, depending on the authorised share capital and whether the application is filed electronically or on paper.
Annual Return Fee Between €100 and €1,400, based on the authorised share capital declared in the company’s annual return.
Incorporation Timeline On average, one to five business days once all documentation and due-diligence checks are complete. In straightforward cases, the MBR can issue a Certificate of Incorporation within 24 hours.

Note

Tip

Filing electronically with the MBR and preparing documents in advance can help you incorporate in a single business day.

After Incorporation: Ongoing Compliance

Note

Tip

If you plan Asia expansion, Air Corporate can set up your Hong Kong entity alongside Malta. HK offers 0% on offshore profits, no VAT, and fast e-registration.

Common Challenges When Registering a Company in Malta

If you're also considering expanding into Asia, Air Corporate can help you establish your business presence in Hong Kong — one of the world’s top business hubs with 0% tax on offshore profits, no VAT, and a fast online registration process.

Get in touch with our team today and start building your global business with confidence.

Frequently Asked Questions

How much does it cost to register a company in Malta?

€245 to €2,250 in MBR registration fees depending on authorised share capital, plus professional fees. Annual return fees are €100 to €1,400.

How long does company registration in Malta take?

Usually 1 to 5 business days once the MBR accepts the filing.

Can foreigners own and direct a Maltese company?

Maltese law imposes no residency or nationality requirement for shareholders or directors of private companies.

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