
For Businesses
Relocating Employees to Malta: Permits, Payroll & Compliance
Set up a subsidiary, apply for work permits, and establish payroll. DW&P guides international companies through every step.
You are evaluating Malta as a European base. Whether you are setting up a subsidiary, a shared service centre, or a regional headquarters, Malta combines EU membership with an effective corporate tax rate of approx. 5%, English as an official language, and work permits processed in weeks rather than months. DW&P handles the entire process - from incorporation to ongoing compliance.
~5 %
Effective corporate tax
Malta 6/7 Refund
15 days
Work permit via SEI
Specialist Employee Initiative
English
Official language
since 2004
EU member

Location Comparison
Malta vs Ireland vs Netherlands vs Portugal for B2B Relocation
Where do international companies establish their European subsidiaries? The key location factors.
| Jurisdiction | Corporate Tax | Official Language | Employer Costs | Work Permit Duration |
|---|---|---|---|---|
| Malta | 5% effective | English | 10% social security (capped) | 15 days (SEI) |
| Ireland | 12.5% | English | 11.05% PRSI | 8–12 weeks |
| Netherlands | 25.8% | Dutch | ~18% social security | 6–10 weeks |
| Portugal | 21% | Portuguese | 23.75% social security | 8–16 weeks |
Single Employment Instrument
Malta allows for the combined application of work and residence permits in a single procedure.
Streamlined Administration
Short communication channels with authorities, personal contacts, and pragmatic processes. No big-city bureaucracy.
Tax Efficiency
5% effective corporate tax rate with full EU compliance and over 70 double tax treaties.
Our Process
Needs Analysis & Structuring
Analyzing your requirements: subsidiary formation, headcount, work permits, and office space. We recommend the optimal legal and tax structure.
Incorporate a Malta Limited
Setting up the subsidiary as a Malta Limited. This includes registration with the Malta Business Registry, tax registration, VAT number, and opening a corporate bank account.
Apply for Work Permits
Preparing and submitting Single Permits for third-country nationals. We coordinate with Identità Malta, including fast-track processing via SEI in 15 working days.
Set Up Payroll & Compliance
Setting up payroll under Maltese law (FS3/FS7), social security registration, tax withholding (PAYE), and ongoing compliance.
Office & Employee Relocation
Sourcing serviced offices or commercial space. We also support your employees with finding accommodation, opening personal bank accounts, and settling into Malta.
Relevant Advisory Services
Client Voices
What trust looks like in practice.
Frequently Asked Questions
Transparency matters to us. Here you will find answers to the most common questions on this topic.
Standard processing for a Single Permit takes up to 4 months. For highly skilled workers earning at least EUR 45,000 annually, the Specialist Employee Initiative (SEI) fast-tracks this to just 15 working days. The Key Employee Initiative (KEI) is available for managerial roles with a salary of EUR 50,000 or more. EU citizens do not require a work permit.
Incorporation costs for a Malta Limited typically range from EUR 2,500 to EUR 5,000, which includes registration with the Malta Business Registry, the Memorandum and Articles of Association, and tax registration. Annual administrative costs for accounting, auditing, and compliance apply separately.
The employer's social security contribution is 10% of the gross salary, capped at EUR 54.43 per week (for salaries exceeding EUR 28,303 per year). There is also a small contribution to the Maternity Fund. This makes the effective employer burden significantly lower than in many other European countries.
Generally yes, but you need to be careful regarding tax and employment law. After a certain period, this can create a permanent establishment in Malta. We recommend setting up a Malta Limited as a local employer to avoid tax risks.
Malta is an established hub for iGaming, FinTech, maritime services, pharmaceuticals, and IT. The government actively encourages international companies to set up here, particularly in the technology and financial services sectors.
A registered company address is required to incorporate a Malta Limited. Having a physical office with employees is highly recommended to demonstrate tax substance. DW&P offers serviced desk solutions as a flexible alternative to long-term commercial leases.

Ready to build your team in Malta?
Schedule a confidential initial consultation - in person or via video call.



