Company Registration in Malta

Establishing a business in Europe offers not only prestige but also strategic advantages, and Malta stands out as one of the most attractive jurisdictions for entrepreneurs entering the European market. For Ukrainian business owners seeking a stable jurisdiction with favorable taxation, Malta provides significant opportunities. As an EU member state, it offers a strong economy, a competitive tax system, and transparent regulations.

Registering a company in Malta can reduce tax liabilities to just 5-10% while granting access to a reputable international business environment. Moreover, the process can be completed remotely, without the need for a personal visit, making it highly convenient for international entrepreneurs.

However, setting up a business abroad involves more than just registration. Structuring the company correctly, choosing the most efficient tax strategy, and ensuring full legal compliance are key to long-term success. Drawing on extensive experience in business registration in Malta, this article highlights the essential aspects of the process and explains how to maximize the advantages of this jurisdiction.

You might also like: Updates on Visa Programs and Migration Policies in the U.S. and Europe

Benefits of Registering a Company in Malta in 2025

When choosing a jurisdiction for company registration, ambitious entrepreneurs must consider both the overall business environment and financial advantages that can significantly impact success. In 2025, Malta offers numerous benefits that simplify business operations and reduce financial burdens.

1.     Favorable Tax System: Today, Malta’s unique tax refund system allows businesses to reduce corporate tax from 35% to as low as 5-10%.

2.     Fast Registration Process: Setting up a company in Malta takes just 5-10 business days and can be completed personally or remotely, without requiring a visit to Malta.

3.     Double Taxation Agreements: With over 80 international tax treaties, Malta helps businesses avoid double taxation and optimize financial planning.

4.     Stable Banking System: Maltese banks operate under EU standards, ensuring high security and seamless international transactions.

5.     Low VAT Rate: Malta’s standard VAT rate is 18%, lower than the EU average of 21.6%. Certain businesses may even qualify for full VAT exemption.

Considering all these factors, Malta is indeed an ideal location for company registration. It serves as a true strategic hub for business, offering a combination of favorable tax conditions that facilitate tax optimization, fast registration processes, and stability. Additionally, it is worth noting that business immigration to Malta has significantly increased recently, driven by the numerous advantages for entrepreneurs looking to expand their opportunities in this attractive jurisdiction.

You might also like: How to Exit Ukrainian Tax Residency?

Business in Malta: Types of Companies

Before taking the first step in registering a company in Malta, it's essential to determine the organizational and legal structure of your business. The choice of the right company type will not only affect your financial responsibilities but also influence future growth opportunities. The most common options are as follows:

• Private Limited Company (Ltd.): A company with limited liability. This is the most popular business form in Malta, and for good reason. The minimum number of shareholders is 1, and the maximum is 50, making it ideal for small and medium-sized enterprises.
• Public Limited Company (PLC): A public company that can raise capital through the issuance of shares. This is the best choice for large corporations aiming to broaden their financial reach and attract investment from a larger pool of investors.
• Partnership: A partnership structure that provides flexibility in business operations, often used for professional associations.

Choosing the right legal structure for your business is an important step, as it not only affects your tax obligations but also the overall management framework of your company. If you want to open a business in Malta and confidently work towards success while growing your Maltese company, our experts are ready to help you choose the optimal company structure that suits your business goals and needs.

You might also like: Relocating a Ukrainian Sole Proprietorship Abroad: What to Do About Taxes?

Requirements for Registering a Company in Malta

Registering a company in Malta is a multi-step process that involves legal, administrative, and tax requirements. To ensure the company is properly registered and able to operate effectively, several criteria must be met.

First and foremost, the company must fully comply with all applicable Maltese laws governing its activities. It should also be financially stable, with sufficient capital to conduct business in Malta. Additionally, depending on the type of business, specific licenses or permits may be required. Another important factor is maintaining an impeccable business reputation, which is crucial for building trust with partners and clients.

If you plan to register a business in Malta, you should also keep in mind the following requirements:

1. Unique Company Name

Before submitting your documents, it is necessary to check the company name with the Malta Business Registry (MBR) to ensure it meets these criteria:

• The name must be unique (it cannot be the same as an already registered name).
• The name must not contain misleading terms (such as "bank," unless the company is a financial institution).
• For Ltd. companies, the name must end with "Limited" or "Ltd."; for PLC companies, the name must end with "plc."

2. Minimum Share Capital

Depending on the type of company, the following requirements apply:

• Private Limited Company (Ltd.) – minimum capital of €1,165, with at least 20% (€233) paid upon registration.
• Public Limited Company (PLC) – minimum capital of €46,588, with 25% (€11,647) to be paid at the time of registration.

The capital can be deposited into a corporate account in a Maltese or international bank.

3. Office in Malta

Every company must have a registered legal address in Malta, which will be used for official correspondence and storing corporate documents. You can either rent an office space in Malta or use the services of legal firms that offer a registered address for company registration.

4. Management Structure of the Company

Malta's legislation requires that a company must have the following:

• At least one director. The director can be either a natural person or a legal entity, and they may be a resident or non-resident of Malta.
• A company secretary. The secretary must be a resident of Malta..

Each business is unique, and additional requirements regarding the management team may be imposed depending on the company's legal structure and business activity. For detailed information, we invite you to schedule a consultation, where we will explain the legal specifics, clarify the requirements, and assist you in preparing for company registration.

Documents Required for Company Registration in Malta

If you have decided to register a company, it is essential to prepare the necessary documents in advance. The key documents include:

• Application for company registration
• Company name: a unique name that complies with Maltese legal requirements.
• Share capital information: the capital amount, the number of shares, and their nominal value.
• Details of directors and shareholders, including copies of their passports or other identity documents.
• Memorandum and articles of association: the fundamental documents governing the company's activities.
• Company secretary details
• Proof of registered address: confirmation of a physical office in Malta

It is important to understand that correctly preparing the documents in accordance with local laws not only speeds up the registration process but also provides a solid foundation for the long-term stability of your company. We recommend contacting our legal experts, who can offer professional advice and assist with document preparation to ensure compliance with all legal requirements and avoid common mistakes.

Company Registration Procedure in Malta

How to register a company in Malta? The process involves several key steps, and following the correct procedure is essential to ensuring the successful launch of your business.

1.   Choosing the legal form: First, determine which company structure aligns with your goals: Private Limited (Ltd.), Public Limited (PLC), or Partnership.

2.   Reserving the company name: Check the uniqueness of your chosen name through the Malta Business Registry. After reservation, you will receive an email confirmation.

3.   Preparing the Memorandum and Articles of Association: Develop and sign the foundational documents that define the structure, purpose, and operation of the company. These documents are the foundation of your business.

4.   Legal address: Ensure you have a legal address in Malta for official correspondence and document storage.

5.   Opening a bank account and depositing capital: Open a corporate bank account and deposit the required minimum share capital. Prepare the necessary documents.

6.   Registration with the Company Registry: Submit the required documents to the registry: confirmation of name reservation, incorporation documents, identification of participants, and proof of capital deposit.

7.   Tax registration: Obtain a Tax Identification Number (TIN) and register for VAT if required.

8.   Ongoing operations and reporting: After registration, maintain accounting records, file annual reports, financial statements, and tax returns in compliance with Maltese legislation.

Starting a company in Malta can be a challenging and stressful process, particularly for those new to the business world. Our legal team is here to offer support at every stage of the registration process and to assist with the ongoing management of your business.

Registration Timeline and Costs for a Company in Malta

As previously mentioned, the process of registering a company in Malta typically takes 5-10 working days, provided that the documentation is properly prepared. However, the timeframe may vary depending on the type of company and the nature of its business activities. The cost of registering a company in Malta depends on several factors, including:

• The choice of legal structure
• The need for additional licenses
• The services provided by supporting professionals

For accurate calculations and detailed information on all stages of registration, we recommend scheduling a personalized consultation.

What Taxes Does a Business Pay in Malta?

Malta attracts entrepreneurs not only with its advantageous tax system but also with the opportunity to significantly optimize expenses. Business owners should be aware of the three main taxes that legal entities are required to pay in Malta: corporate tax, VAT, and social security contributions. Let's examine these tax obligations in more detail:

1. Corporate Tax – Possibility to Reduce the Rate to 5-10%.

The standard corporate tax rate in Malta is 35%. However, through the tax refund system, companies can reclaim a significant portion of the tax paid:

• 100% refund – if the profit comes from participation in a holding company, and the Maltese company holds shares in a foreign company.
• 6/7 refund – for companies involved in commercial activities (effective tax rate: 5%).
• 5/7 refund – for companies receiving passive income (royalties, license payments) (effective tax rate: 10%).
• 2/3 refund – if a double taxation agreement exists between Malta and your country.

2. VAT (Value Added Tax): 18% – One of the Lowest Rates in Europe.

The standard VAT rate in Malta is 18%, which is one of the lowest in Europe. Malta competes with countries like Luxembourg and Switzerland, which have even lower rates. Additionally, some goods and services may be subject to reduced VAT rates or exemptions.

3. Social Security Contributions.

Companies in Malta are also required to make social security contributions, which are 10% of each employee’s basic weekly salary. These contributions are allocated for social security and pension payments.

Permits and Licenses for Business in Malta

Malta offers a broad range of licensing opportunities, allowing companies to operate legally in specialized sectors, particularly within the financial industry. Which licenses are most sought after by entrepreneurs in Malta?

• I-Gaming License: This license is ideal for organizing and managing online gaming operations in line with strict international standards. It is becoming increasingly popular among startups in the gambling sector.
• License for Alternative Investment Funds: This license is tailored for funds working with non-traditional investment products, offering flexibility and opportunities for investors.
• Payment Service Provider License: Essential for companies processing payments, especially online transactions and electronic wallets.

The process of obtaining a license in Malta requires thorough document preparation and strict adherence to regulatory requirements. Our team is here to assist you in choosing the most suitable license for your business, preparing your application, and ensuring compliance with all applicable laws.

How We Can Help Register Your Company in Malta

Starting a business in Malta can be a crucial step in the development of your enterprise, and we are here to make this process as simple and comfortable as possible for you. Our legal company provides comprehensive assistance with setting up a business abroad, offering a full range of services, including:

• Preparation and submission of all necessary documents: Forget about the hassle of bureaucracy. Our team will ensure that all paperwork is properly handled so you can focus on your business goals.
• Company registration with the Malta Business Registry: We will ensure that your company is registered in the official registry, guaranteeing full compliance with all legal requirements.
• Opening a corporate bank account: Financial security is essential. We will help you open a corporate bank account, ensuring easy access to your funds and smooth business operations.
• Obtaining a VAT number and tax residency: Our team will provide the necessary support to obtain your VAT number, enabling you to legally operate with taxes in Europe and boosting your business’s credibility.
• Accounting and legal support: We won’t leave you to deal with administrative matters alone. Our team will provide professional services, including accounting and legal support, allowing you to concentrate on growing your business.

We understand that every business is unique, which is why we tailor our approach to each client individually. Trust us, and we will do everything in our power to ensure that your company in Malta starts successfully and thrives.

Fill out the form on our website or call us, and we'll be ready to help you start your journey to success!