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: Malta corporate tax Company register Malta Malta offshore bank account

How to Set Up a Limited Company in Malta?

Setting up a limited company in Malta is a straightforward and efficient process, thanks to the country’s business-friendly environment, EU membership, and competitive tax framework. Whether you’re a local entrepreneur or a foreign investor, Malta offers a secure and reputable jurisdiction for company formation.Step 1: Choose a Company Name and StructureSelect a unique company name and determine the company structure. Most investors opt for a Private Limited Liability Company (Ltd), which requires a minimum of one director, one shareholder, and a company secretary.Step 2: Prepare Incorporation DocumentsYou’ll need to prepare and submit key documents to the Malta Business Registry (MBR), including: Memorandum and Articles of Association Details of directors, shareholders, and the company secretary Registered office address in Malta Identity cards and address references of the persons in chargeStep 3: Deposit Share CapitalThe minimum share capital for a private limited company is €1,165, of which 20% (€233) must be paid upon incorporation into a Maltese bank account.Step 4: Register with the Malta Business RegistryThe MBR verifies the completeness of the files once you have submitted the documents in person or via registered mail. Finding everything in order, they give a positive decision on your application and on the 2nd to 5th business day, the undertaking is registered and a Certificate of Incorporation is dispatched to you.Step 5: Register for Tax and VATThe company, after registration, will have to register for taxation at the Commissioner for Revenue which will issue a tax identification numberKey Benefits of Setting Up a Limited Company in Malta: Competitive corporate tax system with refund mechanisms Access to EU markets and trade agreements Well-established legal system and a business atmosphere where English is the common languageFor smooth and compliant Malta company formation, professional services like Offshore Company Services assist with registration, taxation, and banking setup, ensuring your business starts off strong and compliant from day one.

What Is a Holding Company in Malta?

A holding company in Malta is a corporate entity primarily established to own and manage shares or assets of other companies, rather than to conduct direct commercial operations. These companies serve as strategic vehicles for investment, corporate structuring, and tax optimization, making Malta a highly attractive jurisdiction for international investors and multinational groups.The main role of a Malta holding company is to bring together the ownership of the subsidiaries, manage the assets of the group, and make it easy and efficient to allocate capital and profits. Besides, by having one entity control all the other companies, businesses are in a position to simplify management, cut down on the operational complexity, and improve corporate governance.One of the major benefits that comes with it is the taxation of the Malta holding company. Through Malta’s participation exemption and tax refund system, qualifying dividends and capital gains may be effectively taxed at 0%, while trading income generally results in an effective tax rate of around 5% after refunds.The Malta holding company structure is highly flexible:A Malta company requires at least one shareholder and one director, with no nationality restrictions, although having local substance or a resident director may be advisable for tax and compliance purposes.Share capital requirements are low, with a minimum authorised share capital of €1,165 for a private limited company, of which at least 20% must be paid up.Companies can hold various assets, including shares, intellectual property, real estate, and other investments.Malta’s regulatory stability and EU membership make it a suitable jurisdiction for regional or international investment structures.Establishing a Malta holding company is particularly beneficial for multinational groups, investment funds, and private wealth planning, offering both operational efficiency and robust asset protection.Entrepreneurs and investors who require professional advice on Malta holding company formation, taxation, and compliance can turn to Offshore Company Services for expert help in ensuring that their setup is smooth and fully compliant.

What is a Casino License in Malta?

A Casino License in Malta commonly refers to an online gaming authorisation issued by the Malta Gaming Authority (MGA); separate licensing applies to land-based casinos under dedicated premises regulations. Malta is one of the most respected jurisdictions for gaming regulation, offering a transparent and EU-compliant legal framework for global operators.Key Features of a Malta Casino License1. Issued by the Malta Gaming Authority (MGA)The Malta Gaming Authority (MGA) regulates and supervises all forms of gaming in Malta. Introduced under the Gaming Act (Cap. 583), the license ensures full compliance with EU standards, player protection, anti-money laundering (AML) regulations, and fair gaming.2. Types of Licenses Relevant to CasinosUnder Malta’s Gaming Authorisations Regulations, casino operators generally apply for: B2C Type 1 License – Covers games of chance played against the house using a random number generator (e.g., slots, roulette, blackjack) B2B Gaming License – For casino software and platform providers supplying technology to licensed operatorsMGA casino licenses are typically valid for 10 years, subject to annual compliance reviews and renewal procedures.3. Eligibility and Scope Open to local and international operators Allows access to both EU and global markets under a single license Requires incorporation of a Maltese company and local compliance presence Subject to ongoing audits and due diligenceBenefits of a Malta Casino License EU-recognized regulatory status Access to Tier-1 banking and payment solutions Competitive and clear tax regime Strong reputation for transparency and fairness Player trust and operational credibilityNote: B2C Type 1 license holders are subject to 1.25% tax on Gross Gaming Revenue, capped at €375,000 annually, in addition to standard corporate tax.Offshore Company Corp offers full-service support for applying and maintaining a Malta casino license. From corporate structuring and MGA application to compliance and operational readiness, we help you enter the market legally and efficiently.Learn more: Gaming Company in Malta: European Hub for iGaming Excellence

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 collectifRead more: Malta company register Doing business in Malta

What Is a Good Business to Start in Malta?

Malta has become one of Europe’s most attractive business hubs thanks to its strategic location, robust legal framework, and pro-investment tax system. If you’re wondering what a good business to start in Malta is, the answer depends on your goals, but several high-potential sectors consistently stand out.

Financial and Corporate Services: The well-regulated financial sector of Malta creates a very attractive environment for companies that offer accounting, compliance, and offshore structuring services. Many investors establish holding or corporate structures in Malta due to its competitive tax refund system, EU-compliant regulations, and access to European markets.
iGaming and Tech Startups: Malta is an established hub for iGaming and fintech, and continues to strengthen its regulatory framework for blockchain and virtual financial assets. With clear regulatory guidelines and government incentives, it’s ideal for entrepreneurs seeking to launch digital platforms, online casinos, or SaaS businesses.
Tourism and Hospitality: Being a jewel of the Mediterranean, Malta is visited by millions of people every year. There are endless possibilities in boutique hotels, tour agencies, and luxury hospitality services which could target short-term visitors as well as digital nomads.
Real Estate and Property Management: Demand for both long-term and short-term rentals remains strong, supported by foreign workers, students, and ongoing investment activity, particularly in high-demand areas like Valletta, Sliema, and St. Julian’s.
Import-Export and Maritime Services: By combining its port infrastructure with the fact that it occupies an almost central position in the Mediterranean, Malta is definitely a strategic base for logistics, trading, and shipping-related businesses.

Through its full-imputation tax system and shareholder tax refunds, often reducing the effective tax rate to 5%, Malta provides an attractive framework for international entrepreneurs.

If you can no longer wait to establish your presence, Offshore Company Services can be your partner who provides support and expertise in Malta company formation, business structuring, and compliance, which will enable you to start strong in one of Europe’s most dynamic economies.

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