For Companies
Relocate Employees to Malta: Work Permits, Payroll & Compliance
Looking to station staff in Malta or establish a European subsidiary? DW&P supports international businesses with work permits, payroll, and ongoing compliance in Malta.
~5%
Effective Corporate Tax
15 Days
Work Permit (SEI)
English
Official Language
2004
EU Member Since
Since 2013 · International Clients · Full-Service Support
At a Glance
International companies establish subsidiaries in Malta with an effective corporate tax rate of approx. 5%. DW&P guides you through the entire process: Ltd formation, work permits for third-country nationals (SEI fast-track in 15 working days), payroll under Maltese law, and serviced offices. English is an official language, and Malta offers EU membership and over 70 double taxation treaties.
Why Choose Malta as a European Business Location?
Malta combines EU membership with a business-friendly tax system, English as an official language, and a central location in the Mediterranean. For international companies seeking an EU hub for their European operations, Malta offers an attractive combination of regulatory clarity, qualified professionals, and efficient administration.
Malta's tax refund system reduces the effective corporate tax rate to approx. 5%. Combined with over 70 double taxation treaties and the Participation Exemption for holding structures, this creates a competitive framework for subsidiaries, shared service centres, and regional headquarters.
The island features modern business infrastructure with serviced offices, co-working spaces, and Class-A office space in the key business districts of Sliema, St. Julian’s, and Valletta. Thanks to the country's compact size, administrative channels are short and personal contacts are directly accessible.
Malta ranks among the top EU countries for regulatory efficiency in the Global Competitiveness Report.
Malta vs. Ireland vs. Netherlands vs. Portugal for B2B Relocation
| Jurisdiction | Corporate Tax | Official Language | Employer Costs | Work Permit Duration |
|---|---|---|---|---|
| Malta | 5% effective | English | 10% SS (capped) | 15 days (SEI) |
| Ireland | 12.5% | English | 11.05% PRSI | 8–12 weeks |
| Netherlands | 25.8% | Dutch | ~18% SS | 6–10 weeks |
| Portugal | 21% | Portuguese | 23.75% SS | 8–16 weeks |
Typical Structures for B2B Relocation
The most common structure for companies is the formation of a Malta Limited as a subsidiary of the parent company in your home country. This Malta Ltd acts as an operational EU hub and employs seconded staff locally. DW&P handles formation, tax structuring, and ongoing administration.
For third-country nationals (non-EU), a work permit (Single Permit) is required. Standard processing by Identità Malta takes up to 4 months. For skilled professionals with an annual salary of EUR 45,000 or more, the Specialist Employee Initiative (SEI) offers an expedited process taking just 15 working days. DW&P coordinates the entire process – from document preparation to the residence card.
Ongoing compliance includes payroll under Maltese law (FS3/FS7), social security contributions, annual returns, and tax filings. DW&P handles this as a full-service provider or supports your internal HR department in setting up the necessary systems.
“For international companies, Malta is the ideal EU hub: low effective tax burden, English as an official language, and work permits in weeks rather than months. The short administrative channels make all the difference.”
Dr. Jörg Werner
Founder, DW&P Dr. Werner & Partners
Work Permits and Residence Titles
EU/EEA citizens do not require a work permit in Malta and can start working immediately. For third-country nationals, a Single Permit is required, which combines residence and work authorization. The employer submits the application via the Identità Employer Portal.
Standard processing for the Single Permit takes up to 4 months. There are two fast-track procedures for skilled professionals: The Specialist Employee Initiative (SEI) is processed in 15 working days and requires an annual salary of at least EUR 45,000. The Key Employee Initiative (KEI) targets executives and specialists (ISCO groups 1–3) with a minimum salary of EUR 50,000.
Requirements include an employment contract, proof of qualifications, and health insurance. Once the application is approved, biometric data is captured and a temporary work permit is issued. DW&P prepares all documents and communicates directly with Identità Malta.
Payroll and Employer Costs
The employer's contribution to Maltese social security is 10% of the gross salary, capped at EUR 54.43 per week for salaries over EUR 28,303 annually (as of 2025). Employees also pay 10%. There is also a small contribution to the Maternity Fund and potentially industry-specific levies.
Income tax is withheld by the employer via the PAYE (Pay as You Earn) system and remitted monthly to the Commissioner for Revenue using the FS5 form. Tax rates are progressive: 0% to 35%, with tax-free allowances depending on marital status.
DW&P handles complete payroll services for your Malta employees: monthly payslips, tax withholding, social security filings, and end-of-year reporting (FS3/FS7). Alternatively, we can set up your internal system and train your HR department.
Serviced Offices and Business Infrastructure
For companies looking to become operational quickly, Malta offers a wide range of serviced offices and co-working spaces. Locations in Sliema, St. Julian’s, and Valletta are equipped with modern infrastructure and offer flexible lease terms starting from one month.
DW&P can source suitable office space and, upon request, handle the rental via our serviced desk solution: registered office address, mail forwarding, meeting rooms, and reception service – ideal for subsidiaries starting with a small team.
Client Voices
What trust looks like in practice.
Our Process
Needs Analysis & Structural Advice
Analysis of your requirements: subsidiary formation, number of employees, work permits, office needs. Recommendation of the optimal legal form and tax structure.
Form Malta Ltd
Formation of the subsidiary as a Malta Limited. Registration with the Malta Business Registry, tax registration, VAT number, and opening of a business bank account.
Apply for Work Permits
Preparation and submission of Single Permits for third-country nationals. Coordination with Identità Malta and support with document procurement.
Set Up Payroll & Compliance
Setup of payroll, social security registration, tax withholding (PAYE), and ongoing compliance processes.
Office & Relocation
Sourcing of serviced offices or office space. Supporting employees with finding accommodation, opening bank accounts, and settling in Malta.
Your situation deserves an individual analysis.
In a free initial consultation, we assess whether and how Malta works for you.
Schedule consultationRelevant Advisory Services
Work Permits Malta
Single Permit, Key Employee Initiative, and residence titles for your staff in Malta.
Learn moreFormationCompany Formation Malta
Formation of a Malta Ltd as a subsidiary – legally secure and tax-optimised.
Learn moreOngoing OperationsPayroll Services
Monthly payroll, tax withholding, social security, and year-end reporting for your Malta employees.
Learn moreEstablishmentServiced Desks Malta
Registered office address, meeting rooms, and office infrastructure for your Malta team.
Learn moreEstablishmentBank Account Opening
Business account for your Malta Ltd – EU SEPA access and multi-currency capability.
Learn moreOngoing OperationsCompliance Services
Annual returns, statutory audit, AML compliance, and ongoing regulatory obligations.
Learn moreYour Contact
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 skilled professionals with an annual salary of EUR 45,000 or more, the Specialist Employee Initiative (SEI) offers processing in just 15 working days. The Key Employee Initiative (KEI) is aimed at executives earning over EUR 50,000 annually. EU citizens do not require a work permit.
Formation costs for a Malta Ltd typically range from EUR 2,500 to 5,000, including registry fees, Memorandum and Articles of Association, and tax registration. Annual administration costs for accounting, audit, and compliance apply in addition.
The employer's social security contribution is 10% of the gross salary, capped at EUR 54.43 per week (for salaries over EUR 28,303/year). There is also a small contribution to the Maternity Fund. The effective employer burden is thus significantly lower than in many other European countries.
In principle, yes, but caution is advised regarding tax and employment law. After a certain period, this may create a Permanent Establishment (PE) in Malta. We recommend forming a Malta Ltd 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 the settlement of international companies – particularly in the technology and financial services sectors.
A registered office address is required to form a Malta Ltd. A physical office with employees is recommended to demonstrate substance for tax purposes. DW&P offers serviced desk solutions as a flexible alternative to long-term leases.
Next step
Ready to Build Your Team in Malta?
Book a confidential initial consultation – in person or via video call.
Dr Jörg Werner
Founder & Lawyer
and his team in Malta
