About Malta
Malta is an English-speaking EU island state offering a full imputation tax system effectively reducing corporate tax to 5%, strong iGaming regulation, and a strategic Mediterranean location.
Remotely Process Your Malta LTD company registration
Malta company incorporation with TKEG Expat — we register your Maltese Private Limited Liability Company (Ltd) under the Companies Act with the Malta Business Registry (MBR): name reservation, memorandum and articles of association, share capital, and filing. Maltese law requires a local registered address and a Malta-resident company secretary; if you have neither, our virtual address and nominee secretary cover the compliance requirements. Government registration fees (EUR 245 for share capital up to EUR 1,500; higher for larger capital) are not included, and TKEG Expat charges a 3% handling fee on government outlays. Malta's EU membership and refundable tax system make it a popular holding jurisdiction.
Service Included
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Registering a Malta company for the clientNumber of services already included in this product: 1.00
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Excludes government fees incurred for registering a Malta company (this amount will increase according to the registered capital. For registered capital within 1500 euros, the government fee is 245 euros. TKEG Expat charges a 3% handling fee). If the registered capital exceeds 1500 euros, please consult the client relationship manager for government fee pricing.Service Not Included in Product
Product Requirement
Malta LTD company registration's Requirements
TKEG Expat ™ (US) aims to provide the most straightforward and professional service to our clients. Please use this "Product Requirement Table" to determine if you meet the basic requirement of this product, and if you need services that are not included in this product.
Need a Maltese address
To register a company in Malta, a Maltese address is required. If you do not have a Maltese address, you can choose the address hosting service provided by TKEG Expat.
Has Solutions?: Yes
Service Not Included in Product
Residents of Malta need to serve as secretary
To register a company in Malta, a Maltese resident must serve as the company secretary. If there is no Maltese resident available, you can opt for the nominee secretary service provided by TKEG Expat.
Has Solutions?: Yes
Service Not Included in Product
Ownership
Collective Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one shareholder
Requirements For Directors
At least one director
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Negative
Minimum Registered Capital Requirement
Starting from 1,200 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
1. 20% of the subscribed capital needs to be paid up before the company is established.
Memo
N/A
Document Requirement
We Need These To Help You With Malta LTD company registration
TKEG Expat ™ (US) aims to provide the most accurate and up-to-date information to our clients. Please use this "Document Requirement Table" to determine which documents you will need to submit to fulfill the product requirements. Please note, the requirements of document can change depending on your case.
Natural Person Shareholders & Directors's Required Documents
Passport
The Malta Chamber of Commerce will decide on its own whether certification is required.
Document Process: Not Applicable
Document Format: Scan Copy
Proof of Address
Water, electricity, or gas bill, or bank statement. The document must clearly show the shareholder's/director's name, address, and date, and must not be more than 1 month old. The Malta Business Registry will decide case-by-case whether further certification is required.
Document Process: Not Applicable
Document Format: Scan Copy
Legal Entity Shareholders's Required Documents
Proof Of Registration / Business License
Business license of the holding company.
Document Process: Apostille
Document Format: Scan Copy
Company Bylaw
Articles of association of the holding company.
Document Process: Apostille
Document Format: Scan Copy
Passport
The legal representative of the holding company and the holders of more than 25% of the shares need to provide their passports. The Malta Inland Revenue Department will decide whether certification is necessary.
Document Process: Not Applicable
Document Format: Scan Copy
Proof of Address
Address proof of the legal representative of the holding company and shareholders holding 25% or more of the shares: water, electricity, or gas bill, or bank statement. The document must clearly show the legal representative's name, address, and date, and must not be more than 1 month old. The Malta Business Registry will decide case-by-case whether further certification is required.
Document Process: Not Applicable
Document Format: Scan Copy
Frequently Asked Questions
Legally speaking, both SAS and SARL companies are private limited liability companies. However, a SAS company is more flexible in terms of its articles of association than a SARL company, which makes it ideal for public companies.
However, the registration of a SAS company requires a capital verification, which makes the pre-registration process more cumbersome, whereas the registration of a SARL company does not.
However, the French tax office levies an annual social security tax on shareholders holding 51% or more of the shares of a SARL company (see above for a description of the types of SARL companies and how to avoid paying the social security tax), whereas a SAS company is not subject to the social security tax even if there is only one shareholder holding the shares of the company.
However, the registration of a SAS company requires a capital verification, which makes the pre-registration process more cumbersome, whereas the registration of a SARL company does not.
However, the French tax office levies an annual social security tax on shareholders holding 51% or more of the shares of a SARL company (see above for a description of the types of SARL companies and how to avoid paying the social security tax), whereas a SAS company is not subject to the social security tax even if there is only one shareholder holding the shares of the company.
C-Corp's income tax rate is based on a flat tax rate, which is calculated using the graduated tax rates of the U.S. individual income tax system, i.e., the higher the corporate profits, the higher the tax rate; and there is no corporate tax liability, as the corporation's income tax is the shareholders' personal tax liability. C-Corp is completely separate from the shareholders or operators of the corporation, and C-Corp's income tax rate is calculated using a flat tax rate.
Yes, the registered capital must be transferred from a bank account in the name of the shareholders in proportion to their shareholding to the company's provisional capitalization account.
The company's registered capital must be used for the company's day-to-day operating costs, such as paying for goodscosts, to pay accountants, to pay for the services of TKEG Expat.
Tax Incentives for Foreign Shareholders
Malta operates a full imputation system where income tax paid by companies is fully credited to shareholders receiving dividends, eliminating double economic taxation. While the headline corporate tax rate is 35%, shareholders are entitled to refunds based on the source of income. This typically results in effective net tax rates of around 10%, 5%, or even 0%, making Malta highly attractive for international tax planning.
Tax Incentives for Holding Companies
Dividends received from companies registered in Malta, as well as all profits derived from sales by their subsidiaries, are fully exempt from corporate tax as long as they are paid as dividends to shareholders. In certain cases, such income generated is not subject to tax obligations, meaning it does not need to be reported or taxed.
European Union Member
Following its accession to the European Union in 2004, Malta introduced a range of new incentives. As a result, an increasing number of foreign individuals are registering companies in Malta. Foreign investors or entities with foreign tax residency rights can greatly benefit from Malta's tax regime. Additionally, Malta is one of the EU member states with the lowest tax rates for foreign shareholders.
Highly Developed Financial Services Sector
Malta has established itself as a global center for financial services, including banking, insurance, and investment services. The country’s strong regulatory framework, combined with its political stability, makes it an attractive destination for financial institutions and investors seeking a secure and well-regulated environment for their operations.
General CIT Rate
35
CIT Return Due Date
After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.
CIT Payment Due Date
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Estimated Payment Due Date
In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.
Resident Withholding Tax (Dividend/Interest/Royalty)
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty)
0/0/0
General VAT Rate
18
General Capital Gain Tax Rate
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Composite Effective Average Tax Rate
28.80%
Composite Effective Marginal Tax Rate
-9.75%
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