Malta Ltd: EU Company with a Unique Tax Refund System
Malta's limited liability company is an EU-regulated entity with a distinctive tax refund mechanism: non-resident shareholders can claim a 6/7 or 5/6 refund of the tax paid by the company on distribution, resulting in an effective corporate tax rate as low as 5%. Malta is a top choice for EU-facing digital businesses.
Who this is for
- Entrepreneurs wanting an EU company with an efficient tax structure
- Digital businesses and SaaS companies serving EU customers
- Non-resident founders who want EU regulatory status and credibility
- Holding company owners seeking an EU-compliant structure
One-time service fee. Malta government fee (approximately EUR 245+) payable separately.
Form Malta CompanyWhat's included
- Malta LLC (Private Limited Company) registration with the Malta Business Registry
- Maltese registered address and company secretary for year one
- Memorandum and Articles of Association
- VAT registration guidance
- Dashboard tracking from filing to registration
How it works
Structure review
We assess whether Malta LLC is the right entity for your business model and shareholding structure.
MBR registration filed
We submit your Malta Business Registry application. Incorporation typically takes 3-7 business days.
Certificate and documents issued
Your Certificate of Incorporation, M&A, and company documents are delivered to your dashboard.
VAT and banking
We guide you on Malta VAT registration and corporate banking options.
Frequently asked questions
How does Malta's tax refund system work?
Malta companies pay corporate tax at 35%. When dividends are distributed to non-resident shareholders, those shareholders can claim a refund of 6/7 of the tax paid (for trading income) or 5/6 (for passive income), resulting in an effective corporate tax rate of approximately 5% on trading income. This refund mechanism is legal under EU law and recognised by the European Commission, though it requires professional tax structuring to implement correctly.
Do you provide tax advice on Malta's tax system?
No. We assist with company formation and registered office services. For the tax refund mechanism, VAT registration, and ongoing tax compliance, you must work with a licensed Maltese tax advisor or accountant.
Is Malta a reputable EU jurisdiction?
Yes. Malta is an EU member state and full Schengen member. Maltese companies have full access to the EU single market, EU banking, and EU regulatory frameworks. Malta is on the EU's official list of cooperative jurisdictions and is not grey-listed.
Can non-residents be directors and shareholders?
Yes. Malta has no restrictions on non-resident directors or shareholders for private limited companies. A local company secretary is required (included in our service).
Ready to get started?
Fixed price, real-time tracking, and expert handling, from first document to final approval.
Form Malta Company