Service

Company Formation Malta

The Malta Limited offers an effective corporate tax rate of only 5% through the unique tax refund mechanism – within the EU, with full EU access and English as official language. DW&P holds a Class C CSP license from MFSA for the full range of company services.

Company Formation Malta operates in the corporate services segment, serving international entrepreneurs seeking to establish a Malta Limited.

Company Formation Malta: Key Facts Malta Limited

Effective Corporate Tax
5% (as of 2026-02-24)
After 6/7 tax refund to shareholders
Nominal Tax Rate
35% (as of 2026-02-24)
Highest in EU, but refundable
Minimum Capital
€1,165 (as of 2026-02-24)
20% paid up on incorporation
Incorporation Time
5-10 Days
After complete documentation

Company Formation Malta: Tax Refund Mechanism

How It Works

  1. Malta company pays 35% corporate tax
  2. Dividend distributed to parent/shareholder
  3. Shareholder applies for tax refund
  4. 6/7 refund (30% of profit) paid within 14 days
  5. Effective tax burden: 5% (35% - 30% = 5%)

Requirements

  • Shareholder abroad: Non-Maltese resident
  • Trading income: Active business, not passive
  • Substance: Real economic activity in Malta
  • Compliance: Timely filing of tax returns

Company Formation Malta: Our Services (CSP License)

Formation

  • Company incorporation at MBR
  • Memorandum & Articles preparation
  • Shareholder & director registration
  • Bank account opening support
  • VAT registration

Ongoing Services

  • Registered office Malta
  • Company secretary
  • Nominee director (if required)
  • Annual compliance filings
  • Tax refund administration