MT · N 35°54′ · E 14°31′
Malta
An EU base for trading, holding and service activities serving Europe and the Mediterranean. A private company may be foreign-owned; the full-imputation and shareholder-refund system requires case-specific review.
Key points on one page.
- Tax
- Corporate tax 35%; qualifying refunds can reduce some trading profits to about 5%; large groups must assess 15% minimum-tax rules
- Shareholders and directors
- Min. 1 shareholder and 1 director; no general director-residency rule; appoint a company secretary
- Share capital
- Min. authorised share capital €1,164.69; pay at least 20% of subscribed shares’ nominal value on incorporation
- Local requirements
- Malta registered office required; memorandum states directors, secretary and capital; regulated activities need licences
- Annual maintenance
- Annual return and BO confirmation within 42 days; accounts generally audited, filed and tax returns submitted
- Incorporation timeline
- Approx. 5–10 business days after complete documents and due diligence
- Public disclosure
- Company data, including shareholders and directors, is searchable; BO data is reported to MBR with restricted access
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Malta Business Registry — Annual Filings
- 02Malta Tax and Customs Administration — Corporate Tax
- 03Malta Business Registry — Change in Company Details
- 04PwC Worldwide Tax Summaries — Malta Corporate
- 05PwC Worldwide Tax Summaries — Malta Significant Developments
- 06CSB Group — Malta Company Formation and Registration
- 07Malta Business Registry — Beneficial Ownership Regulations 2026
02 · Advantages
Why Malta
- 01EU member state using the euro, with reach to European and Mediterranean markets
- 02English is an official language; the legal system blends common- and civil-law traditions
- 03Full-imputation and shareholder-refund system, assessed by income type and conditions
03 · Requirements
Formation requirements
- Provide due-diligence information on shareholders, directors and UBOs, including source of funds and business purpose
- Maintain a Malta registered office and appoint a company secretary
- Obtain licences before conducting regulated financial, investment or gaming activities
04 · Compliance
Annual compliance
- Prepare the annual return and BO confirmation each anniversary, then file with MBR within 42 days
- Approve annual accounts within 10 months of year-end and file them within the following 42 days
- Keep BO, shareholder and director data current; file corporate tax and VAT returns by applicable deadlines
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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