Company Registration in Malta in 2025: Step-by-Step Guide, Taxes, and Business Benefits

Since 1992, Feod Group has provided comprehensive corporate, immigration, and legal services.

Our team includes accredited international lawyers and Maltese attorneys.

✓ Remote company registration in Malta
✓ Opening a corporate bank account
✓ Tax optimization
✓ Redomiciliation of companies to Malta
✓ Obtaining Maltese residency and permanent residence for the entire family

This article will provide a detailed guide on how to register a company in Malta, available company types, existing tax benefits, as well as key legal and administrative aspects.

Business in Malta

Malta is increasingly attracting international companies and entrepreneurs seeking stability, favorable business conditions, and efficient tax planning. Company registration in Malta is popular among global businesses due to its unique advantages, from a favorable tax regime and a stable EU-based legal framework to the option of remote registration without the need for personal presence.

With its convenient geographic location, advanced infrastructure, and the possibility of obtaining residency for entrepreneurs and their families, Malta is one of the leading jurisdictions for those aiming to expand their business internationally.

Benefits of Registering a Company in Malta

Malta appeals to entrepreneurs for various reasons:

Stable Economy and EU Membership
As an EU member, Malta provides a stable legal environment and seamless access to the single EU market, a significant advantage for companies operating internationally.
Prestigious Jurisdiction
Malta is not classified as an offshore zone and is not on any “blacklists,” promoting trust among financial institutions and partners. For foreigners, establishing a company in Malta offers the opportunity to operate in a European jurisdiction with a solid reputation.
Tax Benefits
The Maltese tax system offers a refund of up to 6/7 of the paid corporate tax, significantly reducing tax burdens and making corporate taxes in Malta among the most favorable in Europe.
Strategic Geographic Location
Located between Europe, Africa, and the Middle East, Malta is ideal for companies operating across continents, granting easy access to various markets and simplifying logistics.
English as an Official Language
With English as one of its two official languages, Malta simplifies business operations and legal documentation for international entrepreneurs.
Accessible Residency Options
Malta offers accessible and flexible options for obtaining residency, both for entrepreneurs and their families.

How to Register a Company in Malta in 2025

Registering a company in Malta involves meeting several legal and administrative requirements. The Malta Companies Act is the main regulatory framework governing the formation, operation, and dissolution of legal entities in the country. According to the Act, companies must comply with governance structures, accounting standards, annual reporting, and shareholder meetings. Below are the main criteria and steps for starting a business in Malta from scratch.

1. Choose the Legal Form of the Company

Malta offers several types of companies, with the choice depending on the business scale, objectives, and development plans:

Private Limited Company (Ltd) – The most commonly used business structure in Malta.
Public Limited Company (PLC) – Suitable for larger enterprises planning to raise capital through public share offerings.
Partnerships – Includes general and limited partnerships.

2. Select and Register the Company Name

The company name must be unique and not resemble any existing registered names in Malta. The Malta Business Registry provides a search tool for this purpose. A private company’s name should end with “Ltd.” or “Limited,” while a public company’s name should end with “plc.”

Additionally, the name must not mislead about activities the company doesn’t intend to undertake and cannot include restricted words or phrases that may require special permits.

3. Registered Office in Malta

A company registered in Malta must have a registered office in the country, which serves as the official address for correspondence and storing corporate documentation. This address could be the office of a Maltese law firm, accountant, or another corporate service provider.

4. Director, Shareholders, and Secretary

A private company requires at least one director and one secretary. Public companies require a minimum of two directors. Directors can be citizens of any country and can be individuals or legal entities.

Unlike a director, the company secretary must be an individual, except in investment companies where legal entities can fulfill this role. The secretary’s role includes form filing, recording minutes, maintaining shareholder registers, and submitting reports. It is recommended that the company secretary be a Maltese resident.

A private company must have at least one shareholder (single-member companies are allowed) and a maximum of 50 shareholders. Public companies must have at least two shareholders with no maximum limit.

5. Open a Bank Account and Deposit Share Capital

To open a bank account in Malta, prepare the following:

Certificate of company registration.
Memorandum and articles of association.
Shareholder passports.
Shareholder CVs.
Documents verifying the legality of funds.
Account opening forms.

Each applicant undergoes thorough due diligence under European anti-money laundering (AML) regulations.

Opening a corporate bank account in Malta is optional; the share capital can also be deposited in a foreign bank, which must issue a receipt or confirmation letter indicating that the deposited sum is for share capital.

Minimum Share Capital Requirements

Private Company (Ltd): Minimum share capital of €1,165, with at least 20% paid upon registration.
Public Company (PLC): Minimum share capital of €46,588, with at least 25% paid upon registration.

The required amount can be paid in euros or equivalent in another currency (if using a foreign bank).

6. Tax Registration

After registration, companies must register with the Malta Tax and Customs Administration to obtain a Tax Identification Number (TIN). If the company will engage in VAT-taxable activities, it must also register for VAT and obtain a VAT number.

Depending on the company’s activities, additional licenses or permits may be required.

7. Maintenance and Ongoing Compliance

Board and Shareholder Meetings:
A Maltese-registered company must hold an annual general meeting of the board of directors and shareholders, which can be held either in Malta or abroad.
However, to benefit from tax advantages and double tax treaties, it is recommended that the Maltese company is under effective management and control in Malta (a Maltese tax resident) and that all company decisions are made in Malta.
Annual Reporting
All companies in Malta, whether private or public, must submit an annual report along with the appropriate registration fee. The report should be filed with the Registrar of Companies within 42 days of its preparation date. An annual fee (ranging from €100 to €1,400, depending on share capital) is also due with the declaration. The reporting format varies by company type.

Registering a company in Malta offers numerous advantages: an EU legal environment, favorable Maltese tax system, access to the European market, and ease of remote company registration. Malta is one of the best jurisdictions for international business, effective tax planning, and obtaining residency in Malta through business activities.

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Corporate Taxes in Malta

Malta offers one of the most attractive tax systems in the EU, thanks to a tax refund system that significantly reduces the tax burden for companies. Key corporate taxes include:

Corporate Tax: Set at a fixed rate of 35% on gross profits. However, shareholders may receive a tax refund (6/7, 5/7, or 2/3 depending on the income source) upon dividend distribution, lowering the effective tax rate in Malta to 5–10%, or even to 0% in certain holding company structures.
Dividend Tax: Dividend payments to non-residents are tax-exempt under certain conditions, making this system advantageous for foreign investors.
Capital Gains Tax: Capital gained abroad and not remitted to Malta is tax-exempt.
Employer’s Social Security Contributions: Employers must pay social security contributions equal to 10% of each employee’s salary.
Value-Added Tax (VAT): The standard rate is 18%, with reduced rates or exemptions available for certain goods and services.
Exemptions from Various Taxes: Malta has no tax on gifts, inheritance, wealth, securities transactions, or capital gains from such transactions.

To maximize the advantages of Malta’s tax system and optimize your company’s tax burden, contact us! We will help develop a tax strategy tailored to your goals and compliant with Maltese law.

Business in Malta – FAQs

Why do companies register in Malta?

Malta is an economically and politically stable EU member state offering business advantages such as an attractive tax system, tax refund schemes, and strategic location.

How to open a company in Malta?

To start a company in Malta, you need to select and register a name, prepare incorporation documents, have a registered office, open a bank account and deposit share capital, appoint a director, shareholders, and a secretary, pay the registration fee, and register with the Companies Registry, tax authorities, and social security.

These are the main steps, but additional requirements and procedures depend on the company type, number of founders, shareholders, etc.

Can a company in Malta be registered remotely?

Yes, you can register a company in Malta remotely without personal presence. We provide remote company registration services in Malta via a power of attorney to an accredited Maltese lawyer.

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

Minimum share capital is €1,165 + registration fees.
Registration fees payable to the Malta Business Registry are based on the company’s share capital. Companies with share capital under €1,500 are subject to a minimum registration fee of €245.

What taxes do companies pay in Malta?

The main tax for companies is corporate income tax at a rate of 35%. However, the tax refund system can reduce the effective rate to 5% or even 0% for foreign-sourced income. VAT at 18% and social security contributions for employees may also apply.

Can I obtain Maltese residency through business?

Yes, by registering a company in Malta, business owners may qualify for residency permits (Maltese residency) for themselves and their family members.

Article author

Anastasia Taran Head of Corporate Services
Ukraine

In 2013, she graduated in law from the National University «Odessa Law Academy» with honors and received a Master of Law degree. Anastasia Taran has experience in international and contract law, as well as corporate and tax law in Europe. Within the framework of Feod Group, she specializes i...

family and corporate immigration solutions.
establishing a business in Europe.
personal and corporate taxation in Europe.
opening accounts in European banks.
obtaining a tax resident status.

Why clients choose Feod Group

Since 1992, Feod Group has been providing a wide range of legal, business and immigration services in Europe, the USA and other countries of the world.

The company has accredited western lawyers, experts in various fields of law and jurisdictions of the world.

Having offices in Europe and the USA, Feod Group provides rapid paperwork and maximum customer comfort.

We provide our clients with related services, such as relocation and adaptation abroad, organizing family relocation abroad, enrollment of children in schools and many other services.

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