Jurisdiction overview: Malta
Malta is a reputable EU jurisdiction offering transparent regulation, competitive tax planning options, and access to the European market. Company registration in Malta is well-suited for international trade, consulting, IT services, holding structures, and other cross-border business activities.
The most common entity type is the Private Limited Liability Company (Ltd). The minimum authorized share capital is €1,165, with at least €250 to be paid upon incorporation. 100% foreign ownership is allowed. A local company secretary and a registered address in Malta are mandatory. Incorporation usually takes 5–10 business days and can be completed remotely via power of attorney.
Malta applies a standard corporate tax rate of 35%, but due to its tax refund system for non-resident shareholders, the effective tax rate may be reduced to 5–10% depending on the structure. This mechanism is legally recognized within the EU and commonly used in holding and dividend distribution setups.
A Maltese company can obtain a VAT number, open accounts with Maltese and EU banks, and work with European payment processors. The jurisdiction maintains over 70 double tax treaties, including with the UK, Germany, UAE, China, and most EU countries–providing opportunities for lawful tax optimization.
Malta offers a balanced combination of legal clarity, financial infrastructure, and access to the EU market–making it a preferred choice for entrepreneurs seeking a transparent and efficient European base for their operations.