Establishing a business in Malta

Malta is a member of the European Union since 2004 and by having advantages in term of tax, company structure options, shipping and finance the country offers investor-friendly atmosphare for entrepreneurs who want to do international business and operations in Malta.

Private Limited Company in Malta

Private limited company is the most popular company type for doing business in Malta. Only one shareholder and one director are enough to open the company, minimum capital requirement is 1.164,69 Euro for a private limited company in Malta. The liability of the shareholders at the company is limited by their contribution to the company capital.

Public Limited Company in Malta

In order to set up a public limited company in Malta minimun two shareholders are required, minimum share capital of a Maltese Public Limited Company is 46.587,47 Euro (at least 25% must be paid), mimimun two director must be appointed for the company, the shares of the public limited company can be listed at the Stock Exchange.

Malta offers a lot of advantages for many different sectors:

  • E-Commerce
  • Maritime, Shipping, Vessel Registration
  • E-Gaming
  • Tax Exemptions and Double tax Treaties

Taxation in Malta

Value Added Tax

VAT rate in Malta is 18%. The reduced rates of VAT are 7% and 5%.

Corporate Income Tax in Malta

Standart corporate income tax is 35%, but Malta offers effective Tax Exemptions (only 5% corporate income tax for the profits gained from trade activities of Maltese company and Full Exemption in participating holdings). Furthermore Malta has double taxation treaties with around 70 countries that provides tax relief for the investors in Malta.