Malta offers an English-language incorporation regime under the Companies Act (Chapter 386), administered by the Malta Business Registry ("MBR"). It is a popular EU base for fintech, gaming, and holding companies thanks to its full-imputation tax-refund system, which reduces the effective corporate tax rate to around 5%.
Most founders use the private limited liability company ("Ltd") under the Companies Act, which can be single-member and requires a director and a company secretary. Alternatives include the public company and a branch of a foreign company.
A private company requires minimum share capital of €1,165 (≈ $1,351), of which at least 20% (about €233 (≈ $270)) is paid up at incorporation. There is no residency requirement for directors or shareholders, but a Maltese registered office is required. Registration through the MBR typically takes a few business days, with a registration fee from about €245 (≈ $284) that scales with authorised capital.
The Malta Tax and Customs Administration levies corporate income tax at a headline 35%, but Malta's full-imputation system entitles shareholders to refunds (commonly 6/7ths) that bring the effective rate on trading income to about 5%; a flat 15% option (FITWI) also exists. VAT is 18%, with registration once turnover exceeds €35,000 (≈ $40,600), and there is no withholding tax on dividends, interest, or royalties to non-residents. All Maltese companies must file audited financial statements, and beneficial owners are recorded at the MBR.