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Malta offshore company formation

Malta Private Limited Liability Company

  • A strategic geographical location, ideally placed to approach both the European and North African markets
  • A well-established economic environment, highly credited for its growing strength in financial services
  • A strong legal system which is in line with EU regulations
  • Favorable double taxation treaty network with over 70 countries in the world
Hong Kong (HK) offshore company formation

Ideals for Malta company incorporation:

Shipping and yachting
Shipping and yachting
International Trading
International Trading
International Investments
International Investments

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Malta company incorporation In 4 Easy Steps


1. Preparation

Request free company name search We check the eligibility of the name, and make suggestion if neccessry.


2. Filling

  • Register or login and fill in the company names and director/ shareholder(s).
  • Fill in shipping, company address or special request (if any).

3. Payment

Choose your payment method (We accept payment by Credit/Debit Card, PayPal or Wire Transfer).


4. Delivery

  • You will receive soft copies of necessary documents including: Certificate of Incorporation, Business Registration, Memorandum and Articles of Association, etc. Then, your new company in a jurisdiction is ready to do business!
  • You can bring the documents in company kit to open corporate bank account or we can help you with our long experience of Banking support service.
Required documents for Malta company incorporation
  • Certified true copy of passport
  • Utility bill showing exactly the residence address, which should not be older than 3 months.
  • Bank reference- which should state that the person is of a good morale character and trustworthy
  • Professional reference (Bank refererence/ Reference letter) Criminal record a recent one.

Attractive Cost For Malta Offshore Company Formation


US$ 1,749 Service Fees

Malta Company Formation Fees

  • Done within 5 working days
  • 100% successful rate
  • Fast, easy & highest confidential via secured systems
  • Dedicated support (24/7)
  • Just Order, We Do All For You

Recommended services

Malta offshore company formation with the main characteristics

Private Limited Liability Company

General Information
Type of Business Entity Private Limited
Corporate Income Tax 35% (possible to claim a refund of tax amounting to 2/3rds)
British Based Legal System No
Double Tax Treaty Access Yes
Incorporation Time Frame (Approx., days) 5
Corporate Requirements
Minimum Number of Shareholders 2
Minimum Number of Directors 1
Corporate Directors Permitted No
Standard Authorized Capital/Shares 1,200 EUR
Local Requirements
Registered Office/ Registered Agent Yes
Company Secretary Yes
Local Meetings Anywhere
Local Directors / Shareholders No
Publicly Accessible Records Yes
Annual Requirements
Annual Return Yes
Audited Accounts Yes
Incorporation Fees
Our Service Fee (1st year) US$ 2,274.00
Government fee & Service charged US$ 1,900.00
Annual Renewal Fees
Our Service Fee (year 2+) US$ 2,145.00
Government fee & Service charged US$ 1,900.00

Scope of Services

Private Limited Liability Company

1. Malta Company Kit Detail

Services and Documents Provided Status
Name check and approval Yes
Filling incorporation documents with the Registrar of Companies. Yes
Payment of the Government Fees. Yes
Provision of registered office and registered address for one year. Yes
Provision of company secretary for one year. Yes
Printing related document. Yes
Courier company kit to your resident address by TNT or DHL. Yes
Customer support 24/7. Yes

2. A standard set of original corporate documents

Certificate of Incorporation Status
Certificate of Incorporation Yes
Memorandum & Articles of Association. Yes
Appointment of First Directors. Yes
Consent Actions of the Board of Directors. Yes
Share Certificates. Yes
Register of Directors and Members. Yes

Download forms - Malta offshore company formation

1. Application Formation Form

Description QR Code Download
Application for Limited Company
PDF | 1.41 MB | Updated time: 06 May, 2024, 16:50 (UTC+08:00)

Application form for Limited Company processing

Application for Limited Company Download
Application Formation Form LLP LLC
PDF | 2.00 MB | Updated time: 06 May, 2024, 16:57 (UTC+08:00)

Application Formation Form LLP LLC

Application Formation Form LLP LLC Download

2. Business Plan Form

Description QR Code Download
Business Plan Form
PDF | 654.81 kB | Updated time: 06 May, 2024, 16:59 (UTC+08:00)

Business Plan Form for Company Incorporation

Business Plan Form Download

3. Rate card

Description QR Code Download
Malta Rate card
PDF | 548.28 kB | Updated time: 07 May, 2024, 12:29 (UTC+08:00)

Basic Features and Standard price for Malta Company Incorporation

Malta Rate card Download

4. Company Profile

Description QR Code Download
Company Profile
PDF | 3.45 MB | Updated time: 08 May, 2024, 09:19 (UTC+08:00)

Discover our company profile to gain a deeper understanding of who we are

Company Profile Download

5. Sample Documents

Description QR Code Download
Certificate of Incorporation Malta Sample
PDF | 219.54 kB | Updated time: 22 Nov, 2018, 11:30 (UTC+08:00)
Certificate of Incorporation Malta Sample Download
Memorandum And Articles of Association Malta Sample
PDF | 6.64 MB | Updated time: 22 Nov, 2018, 11:30 (UTC+08:00)
Memorandum And Articles of Association Malta Sample Download

Company Formation Frequently Asked Questions (FAQs) - Malta offshore company formation

1. EU Compliant Tax Regime

In 2007, Malta made the final revisions to its corporate tax system to remove the remnants of positive tax discrimination by extending the possibility to claim tax refunds to residents and non-residents alike.

Certain features such as the participation exemption which serve to make Malta a more attractive tax planning jurisdiction were also introduced at this stage.

Over the years Malta has modified and will continue to modify its tax laws to bring them in line with various EU directives and OECD initiatives thus offering an attractive, competitive, fully EU compliant tax system.

Read more: 

2. Malta Corporate vehicles

Malta offers various forms of partnerships and limited liability companies:

  • Public (plc);
  • Private (Ltd). Partnerships
  • en commandite the capital of which is divided into shares
  • en commandite the capital of which is not divided into shares;
  • en nom collectif

Read more:

3. Malta Company Law Aspects

Capital Requirements

A private company must have a minimum issued share capital of €1,164.69. 20% of this amount must be paid up on incorporation. Any foreign convertible currency may be used to denominate this capital. The chosen currency will also be the company’s reporting currency and the currency in which tax is paid and any tax refund due is received, a factor which eliminates foreign exchange risks. Furthermore, Maltese company law provides for companies set up with a variable share capital.


Whilst companies are generally set up with more than one shareholder, there is the possibility to set up a company as a single member company. Various persons or entities may hold shares, including individuals, corporate entities, trusts and foundations. Alternatively, a trust companiy such as Chetcuti Cauchi's Claris Capital Limited, our trust company which has been authorised by the Malta Financial Services Authority to act as trustee or fiduciary, may hold shares for the benefit of the beneficiaries.


The objects of a private limited company are unlimited but must be specified in the Memorandum of Association. In case of a Private exempt limited company, a primary purpose must be stated as well.

Directors and Secretary in Malta company

With respect to directors and company secretary, private and public companies have different requirements. While private companies must have a minimum of one director, a public company must have a minimum of two. It is also possible for a director to be a body corporate. All companies are obliged to have a company secretary. A Malta company secretary must be an individual and there is a possibility for a director to act as a company secretary. In the case of private exempt company Malta, a sole director may also act as the company secretary.

While there are no legal requisites regarding the residence of directors or the company secretary, it is advisable to appoint Malta resident directors as this ensures that the company is managed effectively in Malta. Our professionals are able to act as or recommend officers for client companies under our administration.

Read more: Serviced offices Malta


Under the Professional Secrecy Act, professional practitioners are bound by a high standard of confidentiality as established by the aforementioned act. These practitioners include advocates, notaries, accountants, auditors, trustees and officers of nominee companies and licensed nominees, amongst others. Section 257 of the Maltese Criminal Code stipulates that professionals who disclose professional secrets may be liable to a maximum fine of € 46,587.47 and/or a 2 year prison sentence.


Malta companies are required to hold at least one general meeting every year, with not more than fifteen months elapsing between the date of one annual general meeting and that of the next. A company which holds its first annual general meeting is exempt from holding another general meeting in the year of its registration or in the following year.

Formation Procedure

To register a company, the memorandum and articles of association must be presented to the Registrar of Companies, along with the evidence that the paid up share capital of the company has been deposited in a bank account. Afterwards a certificate of registration will be issued.

Incorporation Time-Scale

Malta companies benefit from a relatively swift incorporation process which takes between 3 to 5 days once all information, receipt of due diligence documents and remittance of funds have been has been provided. For an additional fee, a company may be registered within just 24 hours.

Accounting & Accounting Year

Yearly audited financial statements need to be prepared in accordance with International Financial Reporting Standards (IFRSs). These statements must be filed with the Registry of Companies where they may be inspected by the public. Alternatively, Maltese law provides for a choice of financial year-end.

Read more: 

4. Malta Company Tax System

Companies registered in Malta are considered to be resident and domiciled in Malta, thus they are subject to tax on their worldwide income less permitted deductions at the corporate income tax rate which at present stands at 35%.

Imputation System

Maltese tax resident shareholders receive full credit for any tax paid by the company on profits distributed as dividends by a Maltese company, thus preventing the risk of double taxation on that income. In cases where the shareholder is liable to tax in Malta on dividend at a rate which is lower than the company rate of tax (which currently stands at 35%), excess imputation tax credits are refundable.

Tax Refunds

Upon receipt of a dividend, shareholders of a Malta company may claim a refund of all or part of the Malta tax paid at the level of the company on such income. In order to determine the amount of refund which one may claim, the type and source of the income received by the company must be considered. Shareholders of a company that have a branch in Malta and who are receiving dividends out of branch profits subject to tax in Malta qualify for the same Malta tax refunds as shareholders of a Malta company.

Maltese law stipulates that refunds are to be paid within 14 days from the day in which a refund becomes due, that is when a complete and correct tax return for the company and shareholders has been filed, the tax due has been fully paid and a complete and proper refund claim has been made.

Refunds may not be claimed in any case on tax suffered on income derived directly or indirectly, from immovable property.

Read more: Malta double taxation agreements

100% refund

A full refund of the tax paid by the company, resulting in an effective combined tax rate of zero may be claimed by shareholders in respect of:

  • income or gains are derived from an investment which qualifies as a Participating Holding; or
  • in the case of dividend income, where such Participating Holding falls within the safe harbours or satisfies the anti-abuse provisions.

The 5/7ths refund

There are two cases where a 5/7 refund is given:

  • when the income received is passive interest or royalties; or
  • in cases of income arising from a participating holding which does not fall within the safe harbours or satisfy the anti-abuse provisions.

The 2/3rds refund

Shareholders who claim double taxation relief in respect of any foreign income received by a Malta company are limited to a 2/3 refund of the Malta tax paid.

The 6/7ths refund

In cases of dividends which are paid to shareholders out of any other income which has not being previously mentioned, these shareholders become entitled to claim a refund of 6/7ths of the Malta tax paid by the company. Thus, shareholders will benefit from an effective rate of Malta tax of 5%.

Read more: 

5. Malta double taxation agreements: Effective system

Malta companies may benefit from:

  • Unilateral relief, including credit system for relief of underlying tax
  • Double Tax Treaty Network
  • Flat Rate Foreign Tax Credit system (FRFTC)

Unilateral Relief

The unilateral relief mechanism creates a virtual double tax treaty between Malta and a large number of countries around the world which provides for a tax credit in cases where foreign tax has been suffered irrespective of whether Malta has a double tax treaty with such jurisdiction or not. To benefit from unilateral relief, a taxpayer must provide evidence to the satisfaction of the Commissioner that:

  • that the income arose overseas;
  • that the income suffered foreign tax; and
  • the amount of foreign tax suffered.

The foreign tax suffered will be compensated through in the form of credit against the tax chargeable in Malta on the gross chargeable income. The credit shall not exceed the total tax liability in Malta on the foreign sourced income.

OECD based Tax Treaty Network

To date, Malta has signed over 70 double tax treaties. Most treaties are based on the OECD model, including the treaties signed with other EU member states.

Also read: Accounting in Malta

EU Parent and Subsidiary Directive

As an EU member state, Malta has adopted the EU Parent-Subsidiary Directive which disposes of cross border transfer of dividends from subsidiary to parent companies within the EU.

Interest and Royalties Directive

The Interest and Royalties Directive exempts interest and royalty payments payable to a company in a member state from tax in the source member state.

Participating Exemption

Malta holding companies may be structured to hold shares in other companies and such participations in other companies qualify as participating holding. Holding Companies which meet either of the conditions mentioned below may benefit from this participating exemption based on participating holding rules both on dividends from such holdings and gains arising on the disposal of such holdings:

  • a company holds directly a minimum of 5% of the equity shares of a company whose capital is completely or partly divided into shares, which holding confers an entitlement to at least 5% of any two of the following (“Equity holding rights”)
    • right to vote;
    • profits available for distribution; and
    • assets available for distribution on a winding up; or
  • a company is an equity shareholder in a company, therefore it is entitled to call for and acquire the entire balance of the equity shares not held by that equity shareholder company to the extent permitted by the law of the country in which the equity shares are held; or
  • a company is an equity shareholder in a company, therefore it is entitled to first refusal in the event of the proposed disposal, redemption, or cancellation of all the equity shares of that company not held by that equity shareholder company; or
  • a company is an equity shareholder in a company and is entitled to either sit on the Board or appoint a person to sit on the Board of that company as a director; or
  • a company is an equity shareholder which holds an investment representing a minimum total value of €1,164,000 or its equivalent in a foreign currency, as on the date or dates on which it was acquired, in a company and that holding in a company must be held for an interrupted period of a minimum of 183 days; or
  • a company is an equity shareholder in a company and where the holding of such shares is for the furtherance of its own business and the holding is not held as trading stock for the purpose of trade.
    Equity shares deal with the holding of the share capital in a company which is not a property company and which entitles the shareholder to at least any two of the following three years: the right to vote, the right to profits available for distribution to shareholders and the right to assets available for distribution on a winding up of the company.

Participation exemption can also apply to holdings in other entities which could be a Maltese limited partnership, a non resident body of persons with similar characteristics, and even a collective investment vehicle where the liability of the investors is limited, as long as a holding satisfies the criteria for the exemption outlined below:

  • it is resident or incorporated in the EU;
  • it is subject to any foreign tax at a rate of at least 15%; or
  • less than 50% of its income is derived from passive interest or royalties.

The above are the safe harbours set. In cases where the company in which the participating holding is held does not fall within one of the aforementioned safe harbours, the income which is derived therefore may nevertheless be exempt from tax in Malta if both the conditions below are satisfied:

  • the equity shares held in the non-resident company must not represent a portfolio investment; and
  • the non-resident company or its passive interest or royalties have been subject to tax at a rate which is not less than 5%

Flat Rate Foreign Tax Credit

Companies which are receiving overseas income may benefit from the FRTC, provided that they provide an auditor’s certificate stating that the income arose overseas. The FRFTC mechanism assumes a foreign tax suffered of 25%. A 35% tax is imposed on the company’s net income grossed up by 25% FRFTC, with the 25% credit being applied against the Malta tax due.

Read more: 

6. No other taxes from the Malta company
  • There are no withholding taxes on the distribution of dividends to shareholders;
  • No taxes or restrictions on the distribution of the dividends from the Malta company;
  • Tax is paid and refund is received in same currency of company’s share capital.
  • No withholding taxes on interest and royalties to non-residents;
  • No capital duties;
  • No wealth taxes;

Read more:

7. Advance tax rulings

In certain cases specified at law, it is possible to request a formal ruling to provide certainty on the application of domestic tax law to a specific transaction.

Such rulings will be binding on the Inland Revenue for five years and survive a change in law for 2 years, and it is generally issued within 30 days of application. An informal system of Revenue feedback has been created through which a letter of guidance may be given.

Read more: 

8. Compliance with EU Law

As a member of the European Union, Malta has implemented all the relevant EU directives that concern the subject of corporate taxation, including the EU Parent-Subsidiary Directive and the Interest and Royalties Directive.

This makes Malta’s corporate legal framework fully compliant with EU law and further harmonises the Maltese laws with the laws of all other member states.

Read more: 


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