Company Incorporation Guide

Malta company registration for foreign owners

Applicable country/region: MT - Malta

Published: September 25, 2026Updated: September 25, 2026

Written by our advisory team
Malta rules and requirements
Checked against official sources

Guide overview

The decisions a founder faces, in order

Malta company registration forms a private limited company (Ltd) through the Malta Business Registry (MBR). Since 1 March 2025 every incorporation has been filed online through the MBR's BAROS system. The process starts with the company name, which is checked and can be reserved. The subscribers then sign the memorandum and articles of association and pay up the part of each share due on signing; the BAROS filing is the last step, and the certificate follows. Around it, a founder picks the vehicle and learns why owners behind a corporate shareholder are identified. Next come what every company needs, what the authorised share capital changes, how the refund system and VAT work, and what the certificate starts.

COMPANY TYPES

Ltd or branch, and the limit on a single shareholder

Setting up a company in Malta usually means a Maltese private limited company, while an existing foreign company may register a branch. The Ltd is a separate legal person with limited liability; only a public limited company (p.l.c.) may offer shares to the public. A branch forms no new company. The foreign company registers it within one month of setting it up and names a Malta-resident individual as its representative. Under the Companies Act (Cap. 386), a single-shareholder company must be a private exempt company, which cannot have a corporate director. So a holding structure with one foreign parent needs individual directors. Who will own the company decides the rest.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Malta LTD Basic Information

Ownership:

Collective Ownership

Limited Liability:

Positive

Publicly Participates In Capital Market:

Negative

Malta LTD Shareholder / Director / Secretary Requirements

Requirements For Shareholders:

At least two shareholders; a single-shareholder company must be a private exempt company, which cannot have a corporate director

Requirements For Directors:

At least one director

Legal Representative Not Mandatory:

Positive

Local Directors Not Mandatory:

Positive

Local Secretaries Not Mandatory:

Positive

Malta LTD Registered Capital Requirement

Minimum Registered Capital Requirement:

Authorised share capital of at least 1,164.69 euros

Capital Injection Not Required:

Negative

Capital Injection Requirement:

1. At least 20% of the nominal value of each share taken up must be paid up on signing the memorandum of association; a bank deposit slip confirming the deposit in a company-in-formation account is filed with the memorandum and articles of association.

REQUIRED DOCUMENTS

Who files, and why every owner must be identified

Shareholders with a Maltese or EU electronic identity can file for themselves, and a founder without one files through a licensed company service provider (CSP). CSPs are supervised by the Malta Financial Services Authority (MFSA) and, as subject persons under anti-money-laundering rules, by the Financial Intelligence Analysis Unit (FIAU). Before acting, a CSP must check the customer, identify every beneficial owner and understand who owns and controls a corporate shareholder; the documents serve that duty. The MBR applies the same look-through. A beneficial-ownership declaration (Form BO1) goes in with the memorandum when a shareholder is a company, trustee or nominee, when someone else owns or controls the company, or when a senior managing official counts as beneficial owner.

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Passport:

The Malta Chamber of Commerce will decide on its own whether certification is required.

Process: Not ApplicableFormat: Scan Copy

Proof of Address:

Water, electricity, or gas bill, or bank statement. The document must clearly show the shareholder's/director's name, address, and date, and must not be more than 1 month old. The Malta Business Registry will decide case-by-case whether further certification is required.

Process: Not ApplicableFormat: Scan Copy

Legal Entity Shareholders's Required Documents

Proof Of Registration / Business License:

Business license of the holding company.

Process: ApostilleFormat: Scan Copy

Company Bylaw:

Articles of association of the holding company.

Process: ApostilleFormat: Scan Copy

Passport:

The legal representative of the holding company and the holders of more than 25% of the shares need to provide their passports. The Malta Inland Revenue Department will decide whether certification is necessary.

Process: Not ApplicableFormat: Scan Copy

Proof of Address:

Address proof of the legal representative of the holding company and shareholders holding 25% or more of the shares: water, electricity, or gas bill, or bank statement. The document must clearly show the legal representative's name, address, and date, and must not be more than 1 month old. The Malta Business Registry will decide case-by-case whether further certification is required.

Process: Not ApplicableFormat: Scan Copy

REQUIREMENTS AND ESTIMATED COST

Malta company registration requirements: what the law fixes

Every company needs a registered office in Malta and a company secretary. What varies is who provides them: the office can be a licensed CSP's address, and a body corporate registered as a CSP may act as secretary. The law does not require the secretary to be resident in Malta, and it sets no nationality or residence condition for directors or shareholders. A Malta-resident board majority is advice about substance, not a filing rule. The MBR's registration fees follow the authorised share capital, on the electronic scale only, since incorporation moved online. Raising that capital later costs the difference in fees, so the amount chosen at the start is also a cost decision.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

EUR 2,275

Requirements

Registered Address: Need a Maltese address

To register a company in Malta, a Maltese address is required. If you do not have a Maltese address, you can choose the address hosting service provided by TKEG Expat ™ (HK SAR).

Included: No · Solution availableEstimated Cost: EUR 1,925

Company Secretary: Residents of Malta need to serve as secretary

To register a company in Malta, a Maltese resident must serve as the company secretary. If there is no Maltese resident available, you can opt for the nominee secretary service provided by TKEG Expat ™ (HK SAR).

Included: No · Solution availableEstimated Cost: EUR 1,050

Estimated Cost

Estimated Cost:

EUR 2,275 – 5,250

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TAX

Refunds, the final-tax election and what triggers VAT

A shareholder paid a dividend out of taxed profits can reclaim 6/7 of the company's tax on them in the general case. This is the refund system of the Income Tax Management Act (Cap. 372), and the refund needs registration, not residence. A company electing a final tax (FITWI) leaves its shareholders no refund. Income tax registration with the Malta Tax and Customs Administration (MTCA) is generally automatic. VAT registration follows activity: within 30 days of the first paid supply in Malta that is not exempt without credit, or on receiving reverse-charged services from abroad. Below EUR 35,000 of domestic turnover, including related owners' pro-rata turnover, art. 11 registration lets a company charge no VAT and recover none.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

CIT Payment Due Date:

Generally, the tax for the year is due and payable on the tax return date; the extension for electronic filing applies only to submitting the return, not to paying the tax.

CIT Estimated Payment Due Date:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Value-Added Tax (VAT)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

-9.75%

Conclusion

The first year after the certificate

The company may start business from the date on its certificate of registration, though investment services, for example, still need an MFSA licence. The corporate bank account is the bank's own decision after checking the company, its directors and its beneficial owners. The Companies Act does not require it to be in Malta. After incorporation, compliance means an annual return within 42 days of each anniversary of registration, a separate beneficial-ownership return where it applies, and annual accounts. A private company within at least two of the Act's three size limits is exempt from its audit requirement but still files its accounts. Settle the financial year end early, as the accounts deadlines run from it.

Malta

Jurisdiction Overview

About Malta

Malta is an English-speaking EU island state offering a full imputation tax system effectively reducing corporate tax to 5%, strong iGaming regulation, and a strategic Mediterranean location.

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