Malta – Company Incorporation Guide

Efficient EU setup for non-residents. Below is a simple outline of the process, taxes, VAT, UBO rules, and ongoing compliance.

Snapshot

Best vehicle: Private company limited by shares (Ltd). Minimum issued share capital €1,165 with 20% paid up. Single-member companies allowed.
People: ≥1 director. Company secretary required. 1–50 shareholders.
Registered office: Must be in Malta. No shareholder residency requirement.

Tax residence follows incorporation or management and control in Malta (board meetings, signatories).
Banking involves strong KYC and substance checks. EMIs can be a bridge if timelines are tight.

Name & objects: Reserve name (held about 3 months). Use “Limited/Ltd”. Keep objects reasonably broad.
People & capital: Appoint director(s), secretary, shareholder(s). Arrange the paid-up portion and deposit advice.
Registered office: Set a Malta address.
Docs: Prepare Memorandum & Articles and UBO details (BO1 at incorporation).
File with MBR: Online filing. Once complete, incorporation can be as fast as ~24 hours.
Tax/VAT setup: Open e-services and assess VAT position.

Corporate income tax: 35% headline rate.
Refunds: Common 6/7 refund on trading profits paid to shareholders (effective ~5% depending on income type).
Returns & payments: Return due by the later of 9 months after year-end or 31 March following the year of assessment; provisional tax usually in three instalments.
IP regime: Patent Box Deduction gives 95% deduction on qualifying IP income (OECD nexus).

Rates: Standard 18%; reduced 7%, 5%, 12% on specific items.
Registration: Small-undertaking thresholds €35k (goods) or €30k (other). Non-resident suppliers register from the first taxable supply (no threshold).
VIES: Validate counterparties and file VIES statements as required.

Scope: Report natural persons with >25% ownership or other control; if none, report a Senior Managing Official.
Deadlines: BO1 at incorporation; BO2 within 14 days for changes; annual confirmation within 42 days of the anniversary.
Sanctions: Administrative penalties and potential filing blocks for non-compliance.

Annual return: File within 42 days of the incorporation anniversary.
Accounts: Directors approve within 10 months of year-end; file within 42 days of approval.
Audit: Audited financials generally required (very small-company relaxations may apply).

Keep apostilled company docs, proof of address, KYC packs, and capital deposit evidence.
Reserve 2–3 names up front; keep decision-making in Malta if Malta tax residence is intended; track VAT thresholds early; calendar UBO updates and confirmations.

Ready to start? Email [email protected] or [email protected].