Malta company formation

An EU company that can net 5%, once the refund lands

Malta charges 35%, then gives six-sevenths of it back to the shareholder when profit is paid out. Ours is €3,640 to start and €2,020 a year, with accounts and tax return inside, run from anywhere.

A Maltese company you can run from abroad. No visit.
  • Accounts and tax return included
  • In the EU, on no blacklist
  • Nothing charged until you sign
5%What trading profit can net after the 6/7 refund
0%Malta's withholding on dividends to non-residents
1Person can be director, shareholder and secretary
EUA member state, not on any EU tax list
01The refund

Malta company tax: 35%, then the refund

The headline rate scares people, and the "5%" on other pages skips the middle. Here is the whole trip your money takes. Type a profit, or weigh it against the 15% option in our Malta tax guide.

€
Optional, in force15% final taxNo refund to claim, but you can't leave it for 5 years. Worse than 5% for most founders, so we don't default to it.
Proposed, not law25% on retained profitBudget 2027 suggests it for companies under €1m turnover. Paying dividends would still top up to 35%. We'll update this when it passes.
Good to knowRefund within 14 daysOf falling due, though Malta can take 12 months more for extra checks. Plan for the company paying the 35% first.
02The audit question

Does your Malta company need an audit?

Not always, whatever you've read. A very small company escapes it by staying under two of these three limits. Tick what applies.

03Who can see what

Malta is not a private registry. Here's what is public

If keeping your name off the record is the point, a BVI company suits you better. In Malta, directors and shareholders are on the public file.

Public company fileAnyone, for a small download fee
  • Directors and company secretary
  • Shareholders and their shares
  • Annual returns and filed accounts
Owner registerClosed to general search since 2022
  • Authorities: full access
  • Banks and other regulated firms: to check a customer
  • Proven legitimate interest, such as journalists on financial crime: name, birth month, country and stake only
04Your Malta year

Malta annual return, accounts and tax: your dates

Three filings and they each run on a different clock. Pick your start month and we'll line them up.

Assumes a first accounting year of 12 months. Late annual returns and accounts can cost up to €2,329 plus €46 a day, so we file before the clock runs out.

05Crypto

A Malta company for crypto, now that MiCA is the law

Malta's old crypto licence ended in mid-2026. EU-wide rules now apply, and they ask whether you serve clients. See how other places treat crypto.

No MiCA licence

  • Holding crypto as company assets
  • Trading with the company's own money
  • Selling your own work and being paid in crypto

MiCA licence first

  • Exchange, custody or transfers for clients
  • Running a trading platform
  • Dealing with clients from your own capital
06The whole bill

Malta company formation cost, in one price

Most quotes split office, secretary, accounting and tax into separate invoices. Ours puts them in one yearly number.

Year one

Malta registry feeAt cost, minimum share capital€100
HeirsonFormation, registered office, company secretary, tax registration, accounts and tax return, refund claim, bank account set up with you€3,540
You pay€3,640

Every year after

Annual return feeAt cost, minimum share capital€85
HeirsonRegistered office, company secretary, accounts and tax return, refund claim, owner register filing, reminders€1,935
You pay€2,020
Heirson, three years€7,680€3,290 less
Lowest complete package published elsewhere, three years€10,970
Share capital€232.94The 20% you pay up at the start. It stays the company's money
Audit, if you need oneQuoted firstOnly above the limits in chapter 2
VAT registrationQuoted firstNeeded from the first sale to EU businesses

Add a nominee to your Malta company if you want one, never to hide an owner from banks or authorities. How nominees work.

Nominee director and shareholder£1,250 a year + VATBoth roles together, from a licensed provider

Malta Business Registry fees, November 2026. Comparison: lowest complete published package without audit, €5,200 in year one and €2,885 a year, before VAT, November 2026.

Questions

Malta company questions, answered

Want a 0% place instead? Start with the tax haven guide, or use the compare tool to put two places side by side. Checking a Maltese company before you deal with it? Our Malta company search guide shows what the registry reveals for a few euros.

How much does it cost to set up a company in Malta?
With Heirson, €3,640 in year one and €2,020 a year after, including the registry fee, registered office, company secretary, accounts and tax return. You also pay up at least €232.94 of share capital, which stays in the company.
What is the tax rate for a Malta company?
35%. When the company pays a dividend, the shareholder can claim back six-sevenths of the tax on trading profit, so the combined cost can fall to 5%. Passive interest and royalties usually net 10%.
How does the Malta tax refund work?
The company pays 35% and pays a dividend. The shareholder then claims the refund, which is due within 14 days of falling due, though Malta can extend that by 12 months for extra checks. We prepare the claim.
Can a non-resident set up a company in Malta?
Yes. Directors and shareholders can live anywhere. One person can be director, shareholder and secretary, as long as that director is a person rather than a company. The registered office has to be in Malta.
Do I have to run the company from Malta?
Malta has no such rule: a company formed there is resident there. But your home country may also treat it as resident if you run it from home, which can bring tax there. Ask an adviser where you live.
Is an audit compulsory for a Malta company?
By default, yes. A very small private company is exempt if it stays within two of three limits: €46,600 balance sheet, €93,000 turnover and 2 employees. Every yearly fee, date and penalty: Malta annual fees and filings.
How long does it take to register a company in Malta?
The registry can incorporate within 24 hours once documents and checks are complete. Most of the time goes into those checks and paying in the share capital.
Are shareholders of a Malta company public?
Yes. Directors and shareholders are on the public company file. The separate owner register is closed to general search and open to authorities, regulated firms and people with a proven legitimate interest.
Does a Malta company need VAT registration?
It depends on who buys. Selling services to EU businesses needs registration from the first sale, with no threshold. Selling only outside the EU generally doesn't. Selling in Malta needs registration too, with a small business option under €35,000.
Can a Malta company hold or trade crypto?
Yes, for itself. Holding crypto and trading with the company's own money don't need a licence under MiCA, the EU's crypto law. Exchange, custody or transfers for clients do.
Next step

A European company, with the paperwork off your desk.

Accounts, tax return and refund claim, all in €2,020 a year after your first. Pay in crypto after you've signed. What Maltese banks charge a foreign-owned company, and the papers they ask for, are in our Malta company bank account guide.

Malta company€3,640, then €2,020 a yearStart