Malta - Overview - Offshore company

The Republic of Malta is an archipelago of seven islands, member of the EU. It is situated in the central Mediterranean Sea, near Italy, Libya and Tunisia. Malta's proximity to various markets and easy accessibility makes Malta very attractive to international business opportunities.
Malta jurisdiction is a sovereign independent state enjoying traditional political, economic and social stability and it is a member of the United Nations, of the Council of Europe and of the Commonwealth. Malta maintains friendly relations with all countries through its policy of neutrality and non-alignment.
Malta is a Civil Law jurisdiction, however, all modern legislation including company, tax and maritime laws are modeled on their UK counterparts. Malta has enacted a fiscal and legislative framework with specific emphasis on sectors such as e-commerce, e-gaming, and banking.
You have several entity types you can incorporate in Malta: Private Limited Company, International Trading Company, International Holding Company, Offshore Company, General Partnership, Branch of Overseas Company or Trust.

Malta jurisdiction has sign Double Tax Treaties with 60 countries, including almost all of the leading OECD countries, and most of the treaties allow offsets against local taxation. What makes Malta a very tax-efficient jurisdiction for non-resident shareholders is the full imputation system of taxation and provisions for tax refunds.
Malta offshore company is progressively being taken over by the presence of the Malta International Trading Company and Malta International Holding Company.

Malta has a various forms of offshore entities which are limited as regards the trading they can do in the jurisdiction, but not as regards the running of their business from Malta.
Some of the characteristics of an offshore company in Malta are: is possible to have EU VAT number for EU VAT trading, where applicable; the minimum required directors number is one which can be n individual or a corporate entity; is necessary to have a company secretary who is resident; all Malta registered companies must file annual returns; the information about shareholders and directors are public information; audit is necessary; full EU membership; no exchange control regulations; offshore companies pay a fixed rate of tax 5% on worldwide income; political and economic stability; there are also strong professional secrecy and confidentiality laws; excellent worldwide communication facilities for an offshore company.


General Information

Type of Company

Private Limited Liability Company

Political Stability


Common or Civil Law

Civil (strong Common Law influence)

Disclosure of Beneficial Owner

No (optional)

Migration of Domicile Permitted


Corporate Taxation

Yes but credits / refunds should apply to shareholder(s)

Language of Name

Latin Alphabet

Corporate Requirements

Minimum Number of Shareholders / Members

Two / One

Minimum Number of Directors / Managers


Corporate Directors / Managers


Company Secretary Required


Usual Authorized Capital


Local Requirements

Registered Office/Agent


Company Secretary


Local Directors


Local Meetings


Government Register of Directors / Managers


Government Register of Shareholders / Members


Annual Requirements

Annual Return


Submit Accounts

Yes (Audited)

Recurring Government Costs

Minimum Annual Tax / License Fee


Annual Return Filing Fee

€100 (min)

Malta Incorporation Costs

Company registration

3,900  Euro

Bank account

390  Euro

Annual Tax (from 2nd year)

2,500  Euro

Optional/Additional costs

*Seychelles Nominee Director & Shareholder

1,200 Euro

Local Nominee Director / year

 1,500 Euro

Local Nominee Shareholder / year

 2,500 Euro

Certificate of Good Standing

 300 Euro

Power of Attorney

200 Euro


300 Euro

Company seal / rubber stamp

50 Euro

Courier Delivery

80 Euro