Incorporating a company in Malta

Your Questions, Our Answers…

Why Malta?

An EU member state strategically located in the Mediterranean between Africa and Europe makes Malta an ideal destination to live and to do business.

Robust and widely respected jurisdiction in line with EU directives.
Extensive double tax treaty network, unique tax system with significant refunds and tax credits available.
Single, flexible regulator for financial services focused on attracting the right kind of business.
A highly skilled, English speaking workforce.

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Main benefits

TAX BENEFITS
COST EFFECTIVE FEE STRUCTURE
SIMPLE & FAST PROCESS

Timing

A Malta Company may be incorporated in as little as 2-3 days, provided that all the correct due diligence is done and documentation is filed with the Registrar of Companies. We will be able to assist you through all the incorporation process and provide professional advice to ensure a smooth company set up.

Registrar Costs

One-time registration fee of €245 and an annual fee of €100 for a company with the minimum, authorised share capital. Registration and annual fees payable to the Registrar of Companies may vary depending on the value of the company’s authorised share capital. A company may be incorporated with a minimum share capital of €1,200, of which 20% must be fully paid up.

Company Tax

Body corporates are taxed at the Advanced Corporation Rate of 35% on chargeable income, however non-resident beneficial owners are eligible for a refund of tax paid on dividends as outlined below. Tax is charged on ‘worldwide income’ in the case of companies incorporated and resident in Malta. A company which is either not incorporated or not resident in Malta, whether or not it operates through a branch in Malta, is brought to charge only on those profits arising in Malta.

Tax Refunds

A refund of up to 100% of tax paid at corporate level may be available depending on certain conditions.

Non-resident shareholders in receipt of dividends paid out from a company incorporated in Malta may be entitled to claim a refund of tax paid on the dividend. Tax refunds are payable directly from the Government of Malta within a maximum 45 day period from distribution of dividends from taxed sources and are paid into any account identified by the shareholder in any part of the world.

Tax refunds also apply where a company operates through an overseas branch in Malta. The tax refunds available are:

6/7ths refund – Due on profits earned from trading activities, resulting in a maximum net tax leakage of 5%.
5/7ths refund – Due on profits derived from passive interest and royalties, resulting in a maximum net tax leakage of 10%.
2/3rds refund – Available in those instances where the company has claimed double taxation relief. The refund depends on the type of double taxation relief availed of and is limited to the tax paid in Malta.
100% refund – Applies where profits are derived from a participating holding.

About ARQ Group

ARQ is a professional services organisation based in Malta, providing a wide range of corporate & advisory services to local and international clients operating within different industry sectors.
ARQ is an integration of professionals from different disciplines – lawyers, accountants, tax and compliance specialists and economists – delivering bespoke solutions that help drive our clients’ growth and success.

Other Related Services from ARQ Group:

Opening a Bank Account in Malta
Provision of Directorship Services
Accounting & Payroll Services
Tax Advisory
Malta yacht, Ship and Aircraft Registration
Setting Up of Trusts in Malta
Malta & other EU Jurisdiction Residence and Citizenship Schemes
Resource Outsourcing – Marketing Services, Website Development, Property & Staffing Solutions