Malta
How to register a company in Malta: tax, fees and annual filings, from official sources.
- Company type
- Private limited liability company (Ltd)
- Headline corporate tax
- 35%
- Registration fee
- The Registrar's registration fee depends on authorised share capital. Filed electronically via BAROS, it is €100 for authorised capital up to €1,500, rising by bands to a maximum of €1,900 (over €2.5m).
- Region
- European Union
A Maltese private company needs €1,164.69 of authorised capital, a registered office in Malta and a company secretary. It pays 35% corporate tax, and shareholders can reclaim part or all of it when dividends are paid.
The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.
Questions
How much does it cost to register a company in Malta?
The Registrar’s registration fee depends on authorised share capital. Filed electronically via BAROS, it is €100 for authorised capital up to €1,500, rising by bands to a maximum of €1,900 (over €2.5m).
What is the corporate tax rate in Malta?
Maltese companies pay corporate tax at 35% on worldwide income and capital gains. When dividends are distributed, shareholders can claim a refund of part or all of the tax the company paid (full imputation system). Legal Notice 188 of 2025 (Final Income Tax Without Imputation Regulations, published 2 September 2025) adds an elective alternative regime.
Can a non-resident set up a company in Malta?
The Malta Business Registry’s BAROS portal provides electronic filing and registration.
Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.
- Corporate tax
- Maltese companies pay corporate tax at 35% on worldwide income and capital gains. When dividends are distributed, shareholders can claim a refund of part or all of the tax the company paid (full imputation system). Legal Notice 188 of 2025 (Final Income Tax Without Imputation Regulations, published 2 September 2025) adds an elective alternative regime.
- Minimum capital
- Minimum authorised share capital is €1,164.69 for a private company. At least 20% of the nominal value of each share taken up must be paid up on signing the memorandum (MFSA registration guide, 2019).
- Forming it from abroad
- The Malta Business Registry's BAROS portal provides electronic filing and registration.
- Local requirements
- The memorandum must state a registered office in Malta, and every company must have a company secretary (MFSA registration guide).
- VAT, GST or sales tax
- The standard VAT rate is 18%; reduced rates are 12%, 7%, 5% and 0%.
- Annual filings
- Annual return and annual BO confirmation are made up to each anniversary of registration and filed within 42 days, with a fee by authorised capital (€85 electronic up to €1,500, maximum €1,200 electronic). Annual accounts are approved within 10 months of year end and filed online within 42 days after that 10-month period. The company income tax return and self-assessment are due within nine months of year end; companies with year ends from January to June file by 31 March of the following year. MTCA extensions apply to e-filing only, not payment; for years ending 31 December 2025 the manual deadline is 30 September 2026 and the web deadline 27 November 2026.
- Audit
- Accounts must generally be filed with an auditor's report. Private companies that do not exceed two of these three limits on their balance sheet date are exempt from the auditor's report requirement: balance sheet total €46,600, turnover €93,000, 2 employees.
- Beneficial owners
- Companies file beneficial-owner information with the MBR and confirm it annually. Access was limited to competent authorities and subject persons after the 2022 CJEU ruling; amending regulations in force since 10 July 2026 (LN 184 of 2026) add a 'legitimate interest' access tier for AML purposes.
- Also know
- An elective Final Income Tax Without Imputation regime exists under Legal Notice 188 of 2025.
- Company registry
- Malta Business Registry (MBR) – Registrar of Companies
- Registry website
- mbr.mt
- Tax authority page
- mtca.gov.mt
- Last reviewed
- Sources
Source Link MBR – Fee structure https://www.mbr.mt/website-pages/fee-structure MBR – Annual filings https://www.mbr.mt/website-pages/annual-filings MBR – Home (BAROS) https://www.mbr.mt/ MBR – Notice on BO access after CJEU ruling (2022) https://www.mbr.mt/post/notice-to-the-general-public-provision-requiring-public-access-to-bo-information-declared-invalid MBR – Informative note on BO Regulations amendment (July 2026) https://www.mbr.mt/post/informative-note-entry-into-force-of-legislation-3 MTCA – Corporate tax https://mtca.gov.mt/business-tax/corporate/corporate_tax MTCA – Income tax (company tax return) https://mtca.gov.mt/business-tax/corporate/Income_Tax MTCA – Electronic filing extension for 2026 https://mtca.gov.mt/news-results-page/2026/01/13/electronic-filing-extension-of-corporate-income-tax-returns-for-2026 MTCA – VAT rates https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates MFSA – A Guide to the Registration of Companies (2019) https://www.mfsa.mt/wp-content/uploads/2019/01/A_Guide_to_the_Registration_of_Companies.pdf Legislation Malta – LN 188 of 2025 https://legislation.mt/eli/ln/2025/188/eng