Malta
EU private limited company with a 35% headline rate reducible to an effective 5% through the shareholder refund system.
Key Benefits
The full-imputation refund system allows non-resident shareholders to claim 6/7ths of the 35% corporate tax back, yielding an approximately 5% effective rate on trading income.
Full EU member state since 2004, providing access to the single market, regulatory passporting, and EU treaty benefits.
English is an official language alongside Maltese, simplifying legal documentation, banking onboarding, and day-to-day administration.
Malta does not impose withholding tax on dividends paid to non-resident shareholders, whether or not a treaty is in place.
Incorporation via the BAROS portal can be completed within 24 hours of submitting complete documentation to the Malta Business Registry.
Tax Overview
Corporate Income Tax
Headline rate of 35% on worldwide income. Non-resident shareholders can claim a 6/7ths refund on distributed trading profits, reducing the effective rate to approximately 5%. Alternatively, the FITWI regime offers a 15% final rate (5-year lock-in, no refunds).
Dividend Withholding Tax
Malta does not impose withholding tax on dividends, interest, or royalties paid to non-residents, whether or not a tax treaty is in place.
VAT
Standard rate of 18% on most goods and services. Reduced rates of 7%, 5%, and 0% apply to specified categories. Registration is mandatory for businesses exceeding thresholds.
Participation Exemption
Dividends and capital gains from qualifying equity participations are wholly exempt from Maltese tax, irrespective of whether the traditional or FITWI regime is elected.
Formation Process
Collect shareholder and director KYC documents, confirm structure, and prepare Memorandum and Articles of Association.
Reserve the proposed company name with the Malta Business Registry. Reservation is valid for 3 months.
Submit incorporation documentation and 20% share capital deposit via the MBR BAROS online portal. Registration typically within 24 hours of complete submission.
Receive Certificate of Registration, finalise statutory registers, and deliver the digital corporate document pack.
Pricing
Formation Package
$2,000
Annual Maintenance
$5,000/year
Add-ons
Formation of a Malta Ltd in Malta typically takes 3-7 business days once KYC documents have been submitted and verified.
The formation package starts at $2,000. Annual maintenance is $5,000/year. All-inclusive — no hidden fees.
Malta applies the following taxes to this entity type: Corporate Income Tax: 35% (headline) / 5% (effective) (Headline rate of 35% on worldwide income. Non-resident shareholders can claim a 6/7ths refund on distributed trading profits, reducing the effective rate to approximately 5%. Alternatively, the FITWI regime offers a 15% final rate (5-year lock-in, no refunds).). Dividend Withholding Tax: 0% (Malta does not impose withholding tax on dividends, interest, or royalties paid to non-residents, whether or not a tax treaty is in place.). VAT: 18% (Standard rate of 18% on most goods and services. Reduced rates of 7%, 5%, and 0% apply to specified categories. Registration is mandatory for businesses exceeding thresholds.). Participation Exemption: 0% (Dividends and capital gains from qualifying equity participations are wholly exempt from Maltese tax, irrespective of whether the traditional or FITWI regime is elected.).
The package includes: Company incorporation fees (including statutory registration fees), Registered office and company secretarial services, Compliance and due diligence (KYC onboarding), Corporate file.
Form your Malta Ltd in Malta and have your entity ready in 3-7 business days.
Entity Engine is a private facilitation platform, not a government agency or law firm. Information is general only (not legal/tax advice). Filings are completed by regulated third-party partners. Terms.