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 2026-04-25) - After 6/7 tax refund to shareholders
Nominal Tax Rate
35% (as of 2026-04-25) - Highest in EU, but refundable
Minimum Capital
€1,165 (as of 2026-04-25) - 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

  • Non-resident shareholder: The shareholder claiming the refund must be non-resident in Malta. This can be a natural person or a legal entity (e.g. a foreign holding company) - in practice, most structures use a foreign parent company as the refund-claiming shareholder.
  • Trading income: Active business, not passive
  • Substance: Real economic activity in Malta
  • Compliance: Timely filing of tax returns

Company Formation Malta: Individual Structuring

Tailored to Every Client

Every client situation is different. DW&P designs individual corporate concepts tailored to each client's specific needs, business model, and international tax position. There are no off-the-shelf packages - each formation begins with a thorough analysis of the client's goals and circumstances.

Full-Service Through Partner Network

DW&P coordinates all aspects of the Malta structure through its in-house team and established partner network. Whether it is the foreign holding company, banking relationships, accounting, legal matters, or ongoing compliance - the entire chain is covered from a single point of contact.

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