Malta

Key Corporate Information

Compare against other jurisdictions

1 Corporate
Tax Rate
35%

Non-Maltese Resident Shareholders receive a Tax Refund:

  • 6/7th on active income resulting in an effective tax rate of 5%
  • 5/7th on passive income resulting in an effective tax rate of 10%

(If there is no DTA in place it is possible to apply for unilateral tax relief – the refund will then be 2/3rd)

2 Substance
Requirements

None

3 Withholding
Tax

No Withholding Tax

4 Participation
Holding Exemption

5% shareholding required of the underlying company which is based in the EU or active companies if not based in the EU

5 Number of Double
Taxation Treaties

70

6 Time to
Establish Company

1 Week

7 Audit
Requirement

Audit is required

8 Filing
Requirements

Annual Returns with audited financial statements are required for each Maltese Company

9 Stamp Duty on
Transfer of Shares

No, if the exemption is applied for before the sale

10 Shareholder Information
Publicly Available

UBO Register in place, data is not publicly available but can be accessed by requesting the data from the Malta Business Registry

11 Other
Beneficial Factors
  • English is an official language
  • Malta is a Full EU and Schengen Country
  • Notional Interest Deduction is available for companies that have large Retained Earnings and Equity
  • Fast Track Work Permits for Third Country Nationals
  • No Inheritance Tax