Types of Companies in Malta
Maltese legislation provides foreign entrepreneurs with the opportunity to register companies in various legal forms.
Company Registration Procedure
Company registration in Malta is carried out through the Malta Business Registry (MBR) in accordance with the Companies Act (Cap. 386). Since March 2025, registration has been fully available in electronic format through the BAROS system — original documents are not required, and scanned copies are accepted.
Client due diligence (KYC/AML)
COREDO carries out the standard customer due diligence (KYC/AML) check before the procedure begins.
Company name
The company name is chosen and reserved with the MBR.
Memorandum and Articles of Association
The Memorandum of Association and Articles of Association are prepared.
Share capital
The minimum share capital is deposited.
Filing through BAROS
The set of documents is submitted to the MBR through the BAROS system.
Certificate of Registration
The company receives the Certificate of Registration.
Tax registration and VAT number
The company is registered with the tax authorities and obtains a VAT number.
Each company is required to appoint at least one director and one company secretary. The secretary must be a natural person. If the company has only one director, that director cannot simultaneously serve as the secretary — an exception is made for private companies with exempt company status. Both natural and legal persons may serve as directors and shareholders, with no restrictions on the citizenship or tax residency of founders and officers. The company must also have a registered office in Malta — this address is used for official correspondence and legal notifications. COREDO provides the registered office in Malta, and for companies that need a presence on the island (substance) we additionally provide a director and a company secretary — the terms are set out in the “Cost of Services” section.
Required Documents
The following documents are required for company registration in Malta:
Memorandum and Articles of Association
A valid passport or national identity document of each shareholder and director
Proof of residential address (utility bills or a bank statement no older than three months)
A description of the company’s intended business activity and expected turnover
For corporate shareholders: incorporation documents, an ownership structure chart and details of the ultimate beneficial owners (UBO)
Confirmation of the deposit of the minimum share capital
Any other information and documents needed during onboarding we will request in advance and help you prepare. All documents drawn up in languages other than English or Maltese must be translated by a certified translator and duly legalised. With the introduction of the BAROS system, documents are submitted electronically, significantly simplifying the process for foreign applicants.
Tax System in Malta
Malta applies a standard corporate income tax rate of 35%. However, thanks to the full imputation system, the effective tax rate on distributed profits can be reduced to 5%. Upon distribution of dividends, shareholders are entitled to a refund of part or all of the tax paid by the company. Trading companies with foreign-source income typically arrive at an effective rate of 5%, and as a rule no withholding tax is levied on dividends paid to non-resident shareholders.
Since September 2025, Malta has introduced an alternative tax regime — a 15% Final Income Tax. Under this regime, the company pays a fixed 15% without the possibility of a refund. The regime applies for a minimum of five consecutive years.
The standard value-added tax (VAT) rate in Malta is 18%, which is one of the lowest rates in the European Union. Mandatory VAT registration is required when annual turnover exceeds EUR 35,000. Additionally, Malta provides reduced VAT rates for certain categories of goods and services: 7% for hotel accommodation and 5% for a range of essential goods, including electricity, printed publications, and medical equipment.
Malta is a party to an extensive network of double taxation avoidance agreements (DTA) — with more than 80 countries. This allows companies registered in Malta to minimise their tax burden when conducting cross-border activities and receiving income from abroad.
Registration Timeline
Full incorporation of a new company in Malta takes approximately 2–4 weeks from the moment all required documents have been received: the sooner you hand us the complete set, the sooner your company starts operating. After registration, the company is required to file an Annual Return with the MBR every year within 42 days of the registration anniversary date — COREDO takes care of preparing and filing it. The company must also maintain accounting records in accordance with International Financial Reporting Standards (IFRS) and undergo an annual audit if it exceeds the established thresholds for revenue, assets, or number of employees.
Certain types of activities — in particular, gambling, insurance, investment, and financial services — require obtaining a special licence from the relevant regulator (MFSA or Malta Gaming Authority) before commencing operations.
Our Experts
The COREDO team has been operating since 2016 and possesses deep expertise in company formation across various European jurisdictions.
Frequently Asked Questions
COREDO specialists provide full support for the company registration process in Malta — from document preparation to obtaining the Certificate of Registration and tax registration. We have been operating since 2016 and help entrepreneurs from dozens of countries successfully build business structures in Europe and beyond.
