Why Malta?
A Malta Limited Company offers one of the most tax-efficient structures in the European Union. Through Malta's unique full imputation system, the 6/7ths shareholder refund mechanism delivers an effective corporate tax rate of approximately 5% on trading income.
Note for U.S. citizens: The U.S. taxes citizens on worldwide income regardless of residence. Malta's refund system benefits non-U.S. persons directly. Americans can still benefit from EU market access, treaty network, and business credibility.
5% Effective Tax Rate - 35% headline rate with 6/7ths refund to shareholders on trading income
EU Member State - Full single-market access and EU passporting for regulated services
English Official Language - All legislation, filings, and court proceedings in English
Participation Exemption - 0% tax on qualifying dividends and capital gains from participating holdings
70+ Tax Treaties - Extensive double tax agreement network
Low Share Capital - Minimum EUR 1,165 (20% paid up), among the lowest in the EU
Who This Is For
International trading companies seeking an EU base with 5% effective tax on foreign-source trading income
Holding companies that can benefit from the participation exemption (0% on qualifying dividends and capital gains)
iGaming operators seeking EU's largest gaming hub with MGA licensing
Fintech and crypto businesses looking for a MICA-aligned EU jurisdiction
IP holding structures seeking competitive tax treatment within the EU
Maritime and aviation companies leveraging Malta's established ship and aircraft registries
Consultants and service providers billing international clients from an EU base
Family offices consolidating international assets through an EU-regulated structure
The Process
Step 1: Name Reservation and Documents
Submit your proposed company name for approval with the Malta Business Registry (MBR). We prepare your Memorandum and Articles of Association while completing KYC due diligence.
Step 2: Company Registration
We file your incorporation documents with the Malta Business Registry. Upon approval, your Certificate of Incorporation is issued and your company is registered.
Step 3: Post-Incorporation Setup
We register your company for tax purposes, set up the shareholder refund structure, and assist with VAT registration if required. Your company is ready to operate.
Requirements
Valid Passport - Certified copy for all directors, shareholders, and beneficial owners
Proof of Address - Utility bill or bank statement dated within 3 months (certified)
Bank Reference Letter - Reference from your bank dated within 3 months
CV or Professional Resume - Background information for directors
Source of Funds Declaration - Required under Malta AML regulations
Proposed Company Name - 2-3 options recommended
Due Diligence Form - Completed KYC form (we provide the template)
Share Capital - Minimum EUR 1,165 (20% paid up at incorporation)
What's Included
Company name reservation and registration - Full registration with Malta Business Registry (MBR)
Memorandum and Articles of Association - Constitutional documents drafted and filed
Certificate of Incorporation - Official incorporation certificate
Registered office address - 1 year included
Company secretary - 1 year included (Malta statutory requirement)
Tax registration - Registration with Malta Tax Department
Beneficial ownership filing - Registration with MBR beneficial ownership register
Tax refund structure consultation - Guidance on implementing the 6/7ths shareholder refund
Digital company documents - All corporate documents delivered digitally
Timeline
| Milestone | Timeframe |
|---|---|
| Name reservation | 1-2 business days |
| KYC and document preparation | 3-5 business days |
| Company registration with MBR | 3-5 business days |
| Tax registration and setup | Upon incorporation |
| Total timeline | 7-12 business days |
| Travel to Malta | Not required |
Important Notes
No travel required - The entire company formation process can be completed remotely.
5% effective tax explained - Malta charges 35% corporate tax. When dividends are distributed, non-resident shareholders claim a 6/7ths refund from Malta tax authorities, resulting in ~5% effective rate on trading income.
Participation exemption - Dividends and capital gains from qualifying holdings (10%+ ownership) can be 100% exempt from Malta tax.
Substance considerations - Malta-resident directors are strongly advisable for economic substance, especially for tax-positioned structures.
Annual compliance - Annual return, audited financial statements, and tax returns required. We handle all renewals and filings.
Renewal - Click here to renew your company
Optional Add-Ons:
Form your Malta Company with confidence. EU credibility, 5% effective tax, and full legal support every step of the way.