Registration company in Malta
Strategic Choice for International Business
Malta offers unparalleled opportunities for businesses looking to establish a foothold in Europe. Renowned for its strategic location, favorable tax system, and robust regulatory framework, Malta is the ideal jurisdiction for entrepreneurs and international companies alike. With straightforward processes, high confidentiality, and exceptional benefits, registering your company in Malta has never been easier.
Corporate Structures and Legal Entities in Malta
Businesses in Malta can choose from various legal structures based on their requirements.
Main Types of Companies:
- Private Limited Liability Company (Ltd): Ideal for SMEs and startups. Minimum share capital is €1,200, with 20% paid up.
- Public Limited Liability Company (Plc): Suitable for larger enterprises, with a minimum authorized capital of €46,587.46, 25% paid up.
- Holding Companies: Common for international investors to optimize tax efficiency.
- Branch Office: Allows foreign companies to operate directly in Malta.
Company Formation Timeline:
- Standard registration takes 5-10 working days.
- Remote setup is possible and usually takes approximately 2 weeks.
Key Features:
- Remote incorporation is available through notarized documents.
- Nominee directors and shareholders ensure confidentiality.
Registering a company in Malta is a seamless process with the right guidance. Here’s how we help you every step of the way:
- Initial Consultation: Discuss your business goals and structure preferences with our experts.
- Name and Activity Selection: Choose your desired company name and provide a brief description of your planned activities.
- Documentation Preparation: Our team drafts all necessary documents, including the Memorandum and Articles of Association.
- Notarization and Submission: Documents are signed and certified (remotely or in person), then submitted to the Malta Business Registry.
- Registration Completion: Your company is officially registered within 5–10 working days.
- Ongoing Support: We assist with additional requirements such as VAT registration, bank account opening, and nominee services.
Ready to start? Contact us now for personalized assistance.
5 Key Benefits of Registering a Company in Malta
There are many reasons why entrepreneurs choose to register their businesses through professional services like VoltLegal:
Malta’s corporate tax system offers significant refunds to shareholders, reducing the effective tax rate for trading companies to 5%. Additionally, there are no withholding taxes on dividends, interest, or royalties, making Malta a tax-efficient jurisdiction.
Companies in Malta can be registered in as little as 5-10 working days, with options for remote registration. The process is straightforward, with minimal bureaucratic hurdles, and does not require the physical presence of the beneficiary.
Malta’s strategic location in the Mediterranean makes it a gateway to European, African, and Middle Eastern markets. Its membership in the EU provides businesses with access to a large, unified market.
Malta allows the use of nominee directors and shareholders, ensuring confidentiality and protecting the privacy of business owners.
With nearly 70 DTAs, Malta provides relief from double taxation, making it an attractive jurisdiction for international businesses looking to optimize their global tax structures.
Taxation in Malta: An In-Depth Guide
Malta’s tax regime is highly flexible, designed to support businesses while ensuring compliance with EU standards. Below is a detailed breakdown of Malta’s tax system:
- Headline Rate: 35%
- Effective Rate: Reduced to 5-10% for trading companies through a shareholder refund system. Could be 0% for holding companies.
- Due Dates:
- CIT Return Submission: By the later of nine months after the accounting period or 31 March following the assessment year (extensions for electronic submissions may apply).
- Final Payment: Due with the CIT return submission (electronic submission extensions do not apply for payments).
- Estimated Payments: Paid in three installments: 30 April, 31 August, and 21 December.
- Headline Rate: 35%
- Due Dates:
- PIT Return Submission and Final Payment: By 30 June of the following calendar year.
- Estimated Payments: Paid in installments: 30 April (20%), 31 August (30%), and 21 December (50%).
- Standard Rate: 18%
- Reduced Rates: 7% and 5% apply to specific goods and services.
- Residents: 0% or 15% on dividends; 0% on interest and royalties.
- Non-Residents: 0% on dividends, interest, and royalties.
- Tax rates vary depending on the source of income and taxpayer status.
- For corporate and individual rates, consult specific cases.
- Inheritance Tax: Stamp duty may be payable on certain inherited assets.
- Gift Tax: Not applicable.
- CIT Returns: Nine months from the end of the accounting period or 31 March following the year of assessment.
- PIT Returns: By 30 June of the following calendar year.
- Provisional Tax Payments: 30 April, 31 August, and 21 December.
- Malta’s tax system, coupled with its Double Tax Treaty Network (70 countries), ensures relief from double taxation and provides opportunities for global tax optimization.
- Businesses can benefit from tailored tax refunds, reducing the effective tax burden significantly.
- VAT rates, withholding taxes, and the absence of net wealth or gift taxes create a favorable environment for both businesses and investors.
Malta’s tax regime, combined with its strategic location, compliance with EU standards, and efficient registration process, makes it an attractive jurisdiction for international businesses.
Global Jurisdictions We Serve
At VoltLegal, we offer company formation services in a variety of global jurisdictions, each offering unique benefits for businesses. Some of the most popular jurisdictions for company registration include:If you need assistance in a jurisdiction not listed here, please contact us, and we will provide a tailored solution for your business needs.
Licensing and Regulatory Requirements in Malta
Some industries in Malta require specific licenses:
Regulated Sectors:
- Financial services (licensed by the Malta Financial Services Authority – MFSA)
- Cryptocurrency (Virtual Financial Asset Framework)
- Maritime and gaming industries
Licensing Timeline:
- Financial licenses: 3-6 months
- Cryptocurrency licenses: 6-9 months
Compliance Requirements:
- Rigorous KYC and AML procedures ensure adherence to international standards.
FAQ: The company formation process in Malta
Why do companies register in Malta?
Malta’s strategic location, EU membership, low effective tax rates, and robust legal framework make it an attractive jurisdiction for businesses seeking European market access.
Can I register a company in Malta remotely?
Yes, the entire process can be completed remotely. Notarized documents, including a Power of Attorney, are required, which we assist in preparing.
What is the corporate tax rate in Malta?
The standard corporate tax rate is 35%, but the tax refund mechanism effectively reduces it to 5% for trading companies and 0% for holding companies.
How long does it take to register a company in Malta?
Typically, registration takes 5–10 working days. For remote registration, the process may take around 2 weeks.
What documents are required to register a company in Malta?
You will need copies of passports for all directors and shareholders, a Power of Attorney for remote registration, and certified documents for any shareholder that is a foreign company.
What are the annual compliance requirements in Malta?
Companies must file annual returns, financial statements, and, if applicable, audited accounts with the Malta Business Registry.
Is Malta considered a tax haven?
No, Malta is a fully compliant EU jurisdiction and not considered a tax haven. Its favorable tax system aligns with international regulations.
Legal and Compliance Framework
Malta offers a robust legal system based on English common law:
Judicial System: Transparent and business-friendly, fostering investor confidence.
Accounting and Audit Requirements:
- Annual financial statements must be submitted to the Malta Business Registry.
- Small companies may be exempt from audit if two of the following criteria are met:
- Balance sheet total under €46,600
- Turnover under €93,000
- Fewer than 2 employees
Banking Infrastructure
- Account Opening: While straightforward for standard businesses, sectors like fintech and cryptocurrency face enhanced scrutiny.
- Alternative Solutions: International banks and fintech platforms provide additional flexibility.
Ongoing Costs of Operating a Maltese Business
- Annual return filing fees: €60-175
- Accounting and audit fees: €2,000-5,000 annually
- Nominee services: From €2,000 annually
Reputation and Global Perception
Malta is a reputable jurisdiction with strong international standing:
- EU Member State: Aligns with stringent regulatory standards.
- Not Blacklisted: Malta is not considered a tax haven by OECD or EU standards.
Advantages of Registering a Company in Malta
- Tax Efficiency: Effective corporate tax rates as low as 5% for trading companies.
- Strategic Location: Ideal for accessing EU and North African markets.
- Flexible Incorporation Options: Remote registration and nominee services ensure ease of setup.
- Robust Legal Framework: Based on EU standards with strong investor protections.
- Wide DTA Network: Treaties with nearly 70 countries reduce double taxation risks.
Who Should and Shouldn’t Register in Malta
Ideal for:
- International trading companies
- Holding companies seeking tax efficiency
- Fintech and maritime industries
Not Ideal for:
- Companies seeking tax-free jurisdictions
- Businesses unprepared for EU-level compliance
Entrepreneur Checklist
Your business is suitable for Malta if:
- You prioritize tax optimization within the EU framework.
- You are ready to comply with rigorous regulatory standards.
Challenges may arise if:
- Your business requires ultra-low operational costs.
- You operate in industries facing complex licensing.
Your Business in Malta Awaits
Malta is not just a location—it’s a launchpad for international success. With its attractive tax incentives, business-friendly policies, and strategic location, Malta offers a world of opportunities for entrepreneurs and investors.
Don’t wait contact us today for a free consultation and take the first step toward establishing your company in Malta!