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Company setup cost in Malta

Official fees, firms' starting prices and registration time, with the source of every figure.

Company setup cost

Malta

Official fees only, at setup EUR 100 + firms' fees (on request)
Official fees only, every year EUR 85 + firms' fees (on request)
Registration time About 1 day once the application is complete

Official fees are paid to the authorities in any case. The total cost depends on the firm's fees for formation, accounting, registered office and company secretary, which firms in Malta quote on request.

Get quotes from firms in Malta Free. We email you the detailed report and share your request with firms we select in Malta, who quote their fees.

Services from a firm

Starting prices published by firms on Accountanty, one price per firm.

  • Price on requestFewer than 5 firms publish a price (3)
  • Price on requestFewer than 5 firms publish a price (1)
  • Price on requestFewer than 5 firms publish a price (1)
  • No published prices
  • Price on requestFewer than 5 firms publish a price (2)

Breakdown of the estimate

Registration fee (authorised capital up to EUR 1,500, online)EUR 100Official, at setupmbr.mt
Annual return fee (authorised capital up to EUR 1,500, online)EUR 85Official, every yearlegislation.mt
Company formation by a firmPrice on requestFirms, one-offFewer than 5 firms publish a price (3)
Accounting and annual accounts (small company)Price on requestFirms, per yearFewer than 5 firms publish a price (1)
Registered office or legal addressPrice on requestFirms, per yearFewer than 5 firms publish a price (1)
Company secretaryNo published pricesFirms, one-off
Bank account opening assistancePrice on requestFirms, one-offFewer than 5 firms publish a price (2)

Base: a private company with authorised capital up to EUR 1,500 (the legal minimum is EUR 1,164.69), registered online.

Get your detailed report and quotes from firms in Malta

We email you a PDF with the official fees and their sources, the firms' starting prices, the steps, the documents, the yearly obligations and the firms offering company formation in Malta. We also share your request with firms we select there, who may contact you with quotes.

Taxes in Malta

Your country of residence may tax the dividends you receive, and it may also tax the company's profits under its rules on foreign companies controlled by its residents. A company managed from your country may be treated as resident there. This is general information, not tax advice.

Corporate tax

  • Companies are taxed at a flat rate of 35% on chargeable income. mtca.gov.mt
  • When dividends are distributed, shareholders may claim a refund of part or all of the tax paid by the company. mtca.gov.mt
  • Refunds are set by article 48(4) and (4A) of the Income Tax Management Act; the fraction depends on the kind of income and on the structure. legislation.mt
  • From year of assessment 2025 a company may elect a final 15% tax instead of 35%: no refunds, at least five years, and never less than the 35% tax net of shareholder refunds. legislation.mt

Tax on dividends paid abroad

  • 15% is deducted only from dividends paid out of untaxed profits to Malta residents other than companies, or to non-residents controlled by persons resident and domiciled in Malta. legislation.mt
  • A dividend paid from taxed profits to a non-resident individual not controlled by Malta residents has no withholding. legislation.mt

VAT

  • VAT standard rate 18%. legislation.mt
  • A taxable person established in Malta applies for VAT registration within 30 days of its first taxable supply; small undertakings can register under article 11 up to EUR 35,000 of domestic turnover. legislation.mt

Try a yearly profit

Assumption: one shareholder, an individual who is not resident in Malta, holds 100% of the company.

Paid out as dividends

Destination taxes only, before tax treaties and before any tax in your country of residence.

35% rate (refunds not computed)15% final tax election
Corporate tax in MaltaEUR 35,000 (35%)EUR 15,000 (15%)
Dividend paidEUR 65,000EUR 85,000
Tax withheld in Malta on the dividendEUR 0EUR 0
Dividend received, before any tax in your countryEUR 65,000EUR 85,000
Profit kept in the companyEUR 0EUR 0

35% rate (refunds not computed)

Corporate tax in MaltaEUR 35,000 (35%)
Dividend paidEUR 65,000
Tax withheld in Malta on the dividendEUR 0
Dividend received, before any tax in your countryEUR 65,000
Profit kept in the companyEUR 0

15% final tax election

Corporate tax in MaltaEUR 15,000 (15%)
Dividend paidEUR 85,000
Tax withheld in Malta on the dividendEUR 0
Dividend received, before any tax in your countryEUR 85,000
Profit kept in the companyEUR 0
  • The 35% figures show the tax paid by the company before any shareholder refund. Refunds are claimed by the shareholder after a dividend and depend on the kind of income and on the structure, so they are not computed here.

Shareholders may be entitled to refunds that reduce the effective tax, depending on the structure of the company and its income. Ask firms in Malta to assess your case.

Ask firms in Malta for an assessment

Tax facts checked on 2026-10-23 from the official sources linked above. Rates change: check them with a firm before you act.

How the estimate is built

What the figures include

  • Firms' figures are starting prices published by firms listed on Accountanty, read from their websites in October 2026: the range runs from the lower to the upper quartile, with at least 8 firms; "from" means 5 to 7 firms; below 5 the price is on request.
  • Official fees are added up only for the base option named in the breakdown. Other options and fees that apply only in some cases are listed separately.
  • Registration and annual return fees depend on the authorised share capital, in ten bands from EUR 100 (registration) and EUR 85 (annual return) up to EUR 1,900 and EUR 1,200 above EUR 2,500,000.
  • Since 1 March 2025 incorporations are filed online, so paper-format fees are not shown.
  • A small company can be exempt from audit under the Companies Act, but the tax rules may still require an auditor's report, so the calculator assumes an audit.

All official fees

Registration fee (authorised capital up to EUR 1,500, online)EUR 100At setupmbr.mt
Registration fee (authorised capital over EUR 1,500 to EUR 5,000, online): EUR 210 plus EUR 12 per EUR 500 over EUR 1,500EUR 210At setupmbr.mt
Name reservation, per name (optional)EUR 10At setuplegislation.mt
Annual return fee (authorised capital up to EUR 1,500, online)EUR 85Every yearlegislation.mt
Annual return fee (authorised capital over EUR 1,500 to EUR 5,000, online)EUR 120Every yearlegislation.mt

Not published by the authorities: Residence rules for directors and the company secretary (the Companies Act sets none and no official page states the position); Whether the registered office must be a physical office (stated only by firms); How long MTCA takes in practice to pay shareholder tax refunds.

Time to register: Within 24 hours of a complete online application, including due diligence documents. Minimum share capital: At least EUR 1,164.69 authorised, 20% of each share taken up paid up at signing.

Steps

  1. Draw up the memorandum and articles, naming the objects, the registered office in Malta, the first directors and the company secretary legislation.mt
  2. Subscribers sign the memorandum and pay up at least 20% of each share taken up legislation.mt
  3. Prepare the beneficial owner declaration (Form BO1) where needed mbr.mt
  4. Submit the incorporation online to the Malta Business Registry with the due diligence documents mbr.mt
  5. Receive the certificate of registration; the company exists and may start business from that date legislation.mt
  6. An income tax number is generated automatically once the company is registered mtca.gov.mt
  7. Register for VAT, which all companies registered in Malta must do mtca.gov.mt

Documents and requirements

  • Memorandum of association subscribed by at least two persons, or by the single member legislation.mt
  • Articles of association legislation.mt
  • Each director's signed consent to act, on the memorandum or in a separate written consent legislation.mt
  • Beneficial owner declaration (Form BO1), unless all shareholders are natural persons disclosed in the memorandum mbr.mt
  • At least one director legislation.mt
  • Every company must have a company secretary, who cannot be its sole director (except in an exempt company) legislation.mt
  • The memorandum must state a registered office in Malta and an email address legislation.mt
  • Anyone providing company formation, directors, secretaries or a registered office as a service must be authorised by the MFSA legislation.mt
  • The objects may not be stated simply as any lawful purpose or trade in general legislation.mt

Every year

  • Annual return within 42 days of the anniversary of registration legislation.mt
  • Annual accounts with the auditors' report and directors' report delivered to the Registrar within 42 days of the period for laying them legislation.mt
  • Tax return and self-assessment within nine months of the financial year end, submitted by a registered tax practitioner mtca.gov.mt
  • Late annual return or accounts: maximum penalty EUR 2,329 plus EUR 46 a day legislation.mt
  • Companies Act audit exemption for small private companies under 2 of: balance sheet EUR 46,600, turnover EUR 93,000, 2 employees legislation.mt

What the cost of a company in Malta is made of

For a private limited company in Malta, the official side of the formation cost is published in full. The Malta Business Registry charges a registration fee of EUR 100 when the authorised share capital is up to EUR 1,500 and the application is filed online, which is the only way since 1 March 2025. With capital over EUR 1,500 and up to EUR 5,000 the fee is EUR 210 plus EUR 12 for each EUR 500 above EUR 1,500. The legal minimum capital is EUR 1,164.69 authorised, with 20% of each share taken up paid at signing. A complete application is registered within 24 hours.

Most of the cost lies in the services the law makes necessary. Every company needs a company secretary, who cannot be its sole director, and a registered office in Malta, and anyone who forms companies or provides those roles as a business must be authorised by the MFSA. Each year brings the annual return fee of EUR 85 at the lowest capital band, audited accounts and a tax return submitted by a registered tax practitioner.

Very few firms publish a price for these services in Malta: three for formation and one for accounting, too few to show a range. The official fees are known, but a firm’s fee needs a quote that reflects your shareholders, activity and expected turnover. The calculator below lists the Malta registry fees for your capital band; for the firms’ part, read the Malta guide or company formation in Malta, then ask for quotes.

Setup costs in Malta: questions and answers

Do I need a company secretary in Malta?

Yes. The Companies Act requires every company to have a company secretary, and the secretary cannot be the sole director, except in an exempt company. A founder who is the only director therefore needs a second person for the role, which an MFSA-authorised corporate service provider can fill for a yearly fee.

How does the share capital change the Malta registry fee?

Both the registration fee and the annual return fee follow the authorised share capital in ten bands. They start at EUR 100 and EUR 85 for capital up to EUR 1,500 and reach EUR 1,900 and EUR 1,200 above EUR 2,500,000. A company at the legal minimum of EUR 1,164.69 falls in the lowest band.

Is an audit part of the yearly cost in Malta?

Plan for one. The Companies Act exempts small private companies under 2 of three limits: a balance sheet of EUR 46,600, turnover of EUR 93,000 and 2 employees. Whether such a company still needs an auditor's report for tax purposes is not settled by an official text, so the calculator counts an audit by default.

Why are there no firm prices for Malta in the calculator?

Only three firms publish a starting price for formation and one for accounting, so no range would be reliable. Send one quote request with your shareholders, activity and expected turnover, and ask each firm to separate the registry fees from its own charges.

Sources and notes

  1. mbr.mt read 2026-10-23
  2. legislation.mt read 2026-10-13
  3. mbr.mt read 2026-10-23
  4. legislation.mt read 2026-10-23
  5. mbr.mt read 2026-10-13
  6. mtca.gov.mt read 2026-10-23
  7. mtca.gov.mt read 2026-10-13
  8. legislation.mt read 2026-10-13
  9. legislation.mt read 2026-10-23
  10. mtca.gov.mt read 2026-10-23
  11. legislation.mt read 2026-10-23
  12. legislation.mt read 2026-10-23
  13. legislation.mt read 2026-10-23
  14. legislation.mt read 2026-10-23

Official figures checked on 2026-10-23. General information, not legal or tax advice: check the official sources and confirm costs with a firm before you act.