malta companies
overview
Acumum Advisory is licensed by the Malta Financial Services Authority (MFSA) as a Class C corporate services provider — the widest licence issued by the MFSA — covering incorporation, directorships, company secretary, and registered office services, alongside ongoing management, tax, VAT, and bookkeeping. We guide clients through every step of incorporation, ensuring full compliance while structuring companies to take advantage of Malta’s highly efficient corporate tax system and EU single market access.
Malta Limited Liability Company (Ltd)
Malta’s Ltd is one of Europe’s most sophisticated and tax-efficient corporate structures, originating from English company law and fully EU-compliant.
- Minimum share capital: €1,165 (only 20% = €233 paid up on incorporation)
- Minimum 1 shareholder and 1 director; no nationality or residency restrictions
- Company secretary mandatory; Malta registered office required
- Incorporation time: 24–48 hours
- Corporate tax rate: 35% — reduced to an effective 5% for most trading income via the shareholder refund system
- 0% withholding tax on dividends, interest, and royalties
Overseas Companies & Branches
Foreign companies can establish a presence in Malta through a branch, governed by Part XI of the Companies Act (Chapter 386). A branch is an extension of the foreign parent and does not constitute a separate legal entity.
- No minimum capital requirement
- Effective corporate income tax of 5% on trading income after shareholder refunds
- Access to Malta’s double taxation treaty network (70+ countries)
- Must register with the Malta Business Registry within one month of establishment
- Parent company acts as a resident agent; Acumum Advisory can fulfil this role
Malta’s Corporate Tax System
Malta’s full imputation system is its most distinctive feature: companies pay 35% corporate tax, but shareholder refund mechanisms reduce effective rates dramatically.
refund
6/7ths
5/7ths
2/3rds
Full refund
effective rate
5%
6.25%
10%
0%
income type
Trading income
Passive income (interest, royalties)
Where double taxation relief is claimed
Qualifying participating holdings
Refund | Effective Rate | Income Type |
|---|---|---|
6/7ths | 5% | Trading income |
5/7ths | 6.25% | Passive income (interest, royalties) |
2/3rds | 10% | Where double taxation relief is claimed |
Full refund | 0% | Qualifying participating holdings |
0% withholding tax on all dividends, interest, and royalties paid to non-residents.
Corporate Remittance Tax System
Companies incorporated outside Malta but with effective management and control in Malta qualify for remittance-based taxation — paying Maltese tax only on Malta-source income and foreign income remitted to Malta.
- Foreign-source income kept outside Malta: not subject to Maltese tax
- Foreign-source capital gains: exempt, even if remitted to Malta
- Effective rate as low as 5% on remitted foreign trading income
- Fully EU and OECD BEPS compliant
- Genuine substance in Malta required (local directors, physical presence, key functions performed locally)
Company Redomiciliation
Malta’s continuation (redomiciliation) framework allows foreign companies to transfer their legal domicile to Malta — and Malta companies to transfer outbound — without dissolution, preserving uninterrupted legal identity, assets, and liabilities.
- Accepted from EU/EEA, OECD, and major offshore centres (BVI, Cayman, Bermuda, Isle of Man, Dubai, etc.)
- No tax triggered by the continuation process itself
- Stamp duty exemption on asset transfers
- Immediate tax residence and treaty access upon provisional registration
- Process takes approximately 6–9 months; includes a 3-month creditor opposition period.
Company Administration Services
Acumum Advisory provides a full back-office suite so your entity remains compliant and focused on growth.
- Company formation, registered office, directorships, company secretary
- Statutory filings, annual returns, beneficial ownership compliance
- Bookkeeping, payroll, accounts payable/receivable, financial reporting
- VAT compliance, tax preparation, corporate tax advisory
- Banking support — assistance opening and managing accounts in Malta or abroad
- KYC/AML support; document certification and legalisation.