Entity Formation in Malta

Ready for a permanent Maltese presence? We help you incorporate the right way, and stay alongside you for the accounting, payroll, and compliance that follow. Independent advice, including telling you when it is too early.

  • Independent advice
  • Vetted partners
  • Honest timing

What incorporating in Malta means

A Private Limited Liability Company (Ltd) is the standard vehicle for a permanent business presence, formed by a Memorandum and Articles of Association and Malta Business Registry (MBR) entry. Larger operations sometimes use a Public Limited Company (PLC, minimum authorised capital EUR 46,587.47). When you form one, you become the legal employer and operator in Malta, with full control and no per-employee EOR fees, in exchange for the setup time and the ongoing obligations.

01

Your own company

Your own Ltd makes you the legal employer and operator in Malta, with full control of employment terms and a local brand presence.

02

Lower cost at scale

No per-employee EOR fees. For permanent, proven headcount, owning the entity is more cost-effective than ongoing EOR arrangements.

03

Setup takes time

Incorporation typically takes 2 to 5 working days once documentation and the bank deposit are ready, though bank KYC checks are often the rate-limiting step, and you cannot employ anyone until Malta Business Registry entry completes. Timing the move matters, which is why many companies bridge with an EOR first.

How incorporating in Malta works, step by step

From structuring the company to operating it compliantly.

01 — Structure & prepare

We confirm incorporation is right for you, then prepare the Memorandum and Articles of Association, run the company-name availability check, and arrange your registered Maltese office address.

02 — Capital & bank deposit

The Memorandum and Articles of Association are signed, and the minimum authorised share capital of EUR 1,165 is paid up to at least 20% (about EUR 233) into a Malta bank account, with a bank deposit slip forming part of the registration bundle.

03 — Register the company

The company is entered on the Malta Business Registry, which issues the Certificate of Registration and confers legal personality, then registered for a tax number and PE number with the Malta Tax and Customs Administration (MTCA) and for VAT if required, so you can operate and employ compliantly.

04 — Operate & stay compliant

Business bank account, then ongoing accounting, payroll, filings, and annual reporting, all of which we can run for you.

What incorporating in Malta costs

Two kinds of cost: the one-off formation, and the ongoing operating obligations. Malta’s formation cost is modest and scales with authorised share capital; the real commitment is the ongoing compliance. We give you a clear figure before you commit.

Share capital & formation

Minimum authorised share capital for a Private Ltd is EUR 1,165, with at least 20% (about EUR 233) paid up before incorporation. The Malta Business Registry’s electronic filing fee at this capital band is EUR 100, rising in bands as authorised capital increases (a PLC needs EUR 46,587.47 authorised, 25% paid up).

Corporate tax

35% headline rate, but Malta’s full imputation system lets shareholders claim a refund on distribution, typically 6/7ths for trading profit, bringing the effective rate to around 5% for most companies. A domestic Qualifying Refundable Tax Credit route exists for larger in-scope multinational groups, landing near 15% instead, under Malta’s Pillar Two small-state derogation (deferred to FY2029).

VAT

Standard VAT is 18%, the lowest standard rate in the EU (reduced rates of 12%, 7%, and 5% apply to specific categories). Registration under the small-undertakings exemption is optional below a single EUR 35,000 annual turnover threshold, consolidated from three separate thresholds on 1 January 2025; non-established businesses must register from their first taxable supply.

Ongoing obligations

Accounting, monthly payroll (income tax and Class One social security via the FSS), VAT and corporate tax filings, and annual financial statements filed with the Malta Business Registry, all of which we can manage for you.

Why form your Maltese company through Bradford Jacobs

Why companies incorporate in Malta through us rather than a one-off formation agent.

We advise you on the best time to incorporate

We are independent: we assess what you actually need, place you with the right vetted partner, secure pricing you will not get going direct, and stay on your side to escalate or renegotiate. You get advice, not a product pitch.

  • Independent advice
  • Vetted partners only
  • On your side at renewal

End-to-end, not just the paperwork

We do not disappear after registration. We stay on for the accounting, payroll, and compliance, so your company runs, not just exists.

  • Beyond registration
  • Ongoing compliance
  • One team throughout

The right specialists, in place

Bank, tax, and accounting partners we have vetted and worked with, coordinated for you, so the process moves and nothing gets missed.

  • Vetted specialists
  • Coordinated for you
  • Nothing gets missed

Two decades of formations

Two decades forming and running entities across global markets, with the local knowledge to keep you compliant and out of the common traps.

  • Incorporations
  • Legal & tax partners
  • Traps avoided

We run it after you form it

Incorporation is the start, not the finish. We stay on for accounting, payroll, tax filings, and annual accounts, so your company operates from day one without you building a local finance function.

  • Full back office
  • Accounting & payroll
  • Annual accounts

The incorporation trap nobody flags

A growing business hits a good quarter and someone says, let us just set up a proper Maltese company. It sounds responsible. It usually is not, yet. Here is what people expect against what happens in practice.

Employment & payroll obligations

Expectation: it takes a few weeks and is just admin. Reality: incorporation itself can be quick, often 2 to 5 working days, but a registered Maltese office, a paid-up bank deposit, and registration with MTCA for a tax and PE number all apply, and you cannot legally employ anyone until those registrations are live.

Tax, filing & reporting obligations

Expectation: we can always reverse it. Reality: dissolving a company needs a shareholder resolution, creditor notification, and a winding-up period. And once it exists, the obligations do not stop: an Annual Return to the MBR within 42 days of each anniversary, monthly payroll filings, corporate tax and VAT returns, and (unless small-company-exempt) a statutory audit. None of this is a reason not to incorporate. It is a reason to do it at the right time, with the right partners already in place.

What we handle for your company

Beyond incorporation, we can run the full back office for your company.

Compliant payroll

Compliant Maltese payroll and employment administration, issued and maintained for you.

Payroll & filings

Monthly payroll run, with income tax and Class One social security calculated, withheld, and filed each month.

Statutory benefits

All statutory benefits administered: annual leave, sick pay, parental leave, and statutory notice.

Compliance & support

Ongoing HR compliance and a single point of contact, for the life of the engagement.

Your questions answered

Straight answers on incorporating and running a company in Malta.

How long does it take to incorporate in Malta?

Usually 2 to 5 working days once documents, the paid-up share capital, and the registered address are in place, though bank account opening and KYC checks are often the rate-limiting step. You cannot legally employ anyone until Malta Business Registry registration completes, which is why timing matters and why many companies bridge with an EOR first.

EUR 1,165 minimum authorised share capital, with at least 20% (about EUR 233) paid up before incorporation. The Malta Business Registry’s electronic filing fee at this band is EUR 100. The real cost is the ongoing accounting and compliance, which we can run for you.

Yes. There is no residency or nationality requirement for shareholders or directors under the Companies Act; a non-EU, non-resident individual can be sole shareholder and sole director, managing remotely (a Company Secretary must also be appointed). You will need a registered Maltese office, which we arrange.

Incorporate when you have permanent, proven headcount and want full control, and the per-head savings justify the ongoing costs. Use EOR while you are still validating the market or need people working quickly. Most companies start with EOR and incorporate later. We advise on the crossover.

Accounting, monthly payroll (income tax and Class One social security), corporate tax and VAT filings, and an Annual Return plus annual financial statements filed with the Malta Business Registry (plus a statutory audit unless small-company-exempt). We can run all of it so the entity stays compliant without you building a local finance function.

Two genuinely different cases sit on the same Ltd vehicle. As a holding company, a Maltese company holding at least 10% equity in a qualifying subsidiary can apply the participation exemption, so dividend and capital-gains income from that holding is exempt from Malta tax entirely, subject to anti-abuse and substance conditions, which is why Malta is a common EU base for groups holding international subsidiaries. As an iGaming operator, incorporation is only step one: a separate B2C or B2B remote-gaming licence from the Malta Gaming Authority (MGA) typically takes 4 to 6 months, and key roles such as the Compliance Officer and Money Laundering Reporting Officer (MLRO) must be filled by people based in Malta, not named on paper only. We scope which case applies before you incorporate.

Yes, and it is how most companies use us. Beyond incorporation we provide ongoing accounting, payroll, and compliance, so your Maltese company operates smoothly from day one without hiring locally for back office.

Ready to form your company in Malta?

Tell us your plans for Malta and we will tell you honestly whether now is the time to incorporate, then handle it end to end if it is, usually scoped within a day. No formation-mill upsell, just the right call.

Tax, company, and labour data verified July 2026 (MTCA, the Malta Business Registry, legislation.mt). Figures change; we confirm the current position when we scope your formation.