Updated 13.08.2026
Company registration · Malta
Company registration in Malta the refundsystem and EU gaming licences
The headline rate is 35%, but shareholders may reclaim a large part of it after distribution. The mechanism works only with the right ownership structure, and we say so upfront.
Launch package
What the base package covers
- 01Name approval and preparation of the memorandum
- 02Incorporation with the registry
- 03Registered office and secretary for the first year
- 04Full set of corporate documents
- 05Tax registration
- 06A calendar of obligations for the year ahead
and 3 more documents
The actual timing, cost and tax treatment depend on the corporate form, the activity and the structure of the company. Government fees are paid separately at the official tariffs.
Quick selection
Find the right structure
Where will the clients be?
What will the company do?
What do you need?
How many owners?
Reply within one business day
Fit
Who Malta suits
- Gaming operators needing an EU licence
- Holdings owning European participations
- Shipping and yacht ownership structures
- Financial and payment businesses inside the EU
- Groups prepared to run a two-tier ownership structure
- A single shareholder unwilling to build a holding above the company
- Minimum budget: the refund only pays off at scale
- You need cash from day one: refunds arrive after distribution
- You are counting on anonymity: the registry is public
Company types
What company you can open in Malta
The private limited company is the working form; the holding above it is what makes the refund efficient.
A company with limited liability and a modest minimum share capital.
- For whom
- Trading, services, gaming, holdings.
- Advantage
- EU jurisdiction, English documentation, access to the refund system.
- Limit
- Audited accounts are mandatory regardless of size.
A company owning the shares of the operating entity and receiving the refund.
- For whom
- Groups using the refund mechanism.
- Advantage
- Refunds are paid to the shareholder, so the holding receives them.
- Limit
- Adds a second company and a second set of upkeep costs.
A company that may offer shares to the public.
- For whom
- Large groups and listed structures.
- Advantage
- Access to public capital.
- Limit
- Higher capital and disclosure requirements.
The refund is claimed by the shareholder after a dividend is paid. Without a holding above the company the refund goes to an individual, with all the consequences that follow at home.
Comparison
Malta or Cyprus
Two Mediterranean EU jurisdictions with English-language documentation.
| Malta | Cyprus | |
|---|---|---|
| Corporate tax | 35% with a shareholder refund | 12.5% |
| How the benefit arrives | after distribution, as a refund | immediately, in the rate |
| Structure required | usually a holding above the company | a single company is enough |
| Cash flow | tax is paid first, refunded later | no cash locked up |
| Gaming licences | recognised across the EU | less common |
| Audit | mandatory | mandatory |
| Who it suits better | gaming and larger groups | holdings and operating companies |
Malta is powerful at scale and with the right structure. For a simple business Cyprus gives the same result with less machinery.
Where to register
What shapes the structure in Malta
Everything depends on who receives the dividend and where they are resident.
What we check
- Who the ultimate shareholder is and where they are tax resident
- Whether a holding company above the operating entity is planned
- How often profit will be distributed
- Whether a regulated licence is required
- Which bank is prepared to work with the profile
- Whether staff will be hired on the island
- Whether a VAT number is needed
- What the cash flow can carry while the refund is pending
- How the source of capital is evidenced
- The upkeep budget for the next three years
A refund is not a lower rate. The company pays 35% first and the shareholder claims part of it back afterwards. Plan the working capital for that gap.
Licensing
Activities and licences
Malta is known above all for its gaming and financial licensing.
No licence required; participation relief may apply.
Licensed by the gaming authority and recognised across the EU.
Licensed by the financial services authority.
Requires authorisation as a payment or e-money institution.
A developed registry with a dedicated tonnage regime.
Several fund regimes with different investor thresholds.
What sets the licence
- Whether a licence is required
- Whether local staff and an office are planned
- How the ownership structure is built
- Planned turnover
- Which bank will serve the company
- Whether a VAT number is needed
Prices
Three ways to launch
The scope is built from real scenarios. The amount depends on whether a holding and a licence are involved.
from $3 100
An EU entity for contracts and ownership
2-3 weeks
Included
- Name approval and preparation of the memorandum
- Incorporation with the registry
- Registered office and secretary for the first year
- Full set of corporate documents
- Tax registration
- A calendar of obligations for the year ahead
Government fees, paid separately
- Registry fees
Not included
- The holding company
- The bank account — handled as a separate stage
from $6 800
A structure built to use the refund
5-10 weeks
Included
- Everything in the Company package
- Holding company above the operating entity
- Registration for the shareholder refund
- Bank file and submission to suitable banks
- Accounting set-up and preparation for the audit
Government fees, paid separately
- Registry fees for both companies
- Bank tariffs
Not included
- A guarantee that the account opens — the bank decides
by project
Gaming, payments or a financial project
from 4 months
Included
- Everything in the Company, holding and account package
- Preparation of the licence application
- Office and hiring for the substance requirements
- Bookkeeping, reporting and the statutory audit
- Support with the regulator throughout
- Annual support of the structure
Government fees, paid separately
- Regulator fees
- Office rent
- Audit fees
Registry fees, regulator fees and audit costs appear as separate lines in the quote.
Estimate
Preliminary quote
Seven questions about the activity, the shareholders, the licence and banking. A preliminary budget in return.
The range is indicative: licensing projects are priced individually.
Add-ons
Add-ons for any package
Switched on as the task requires.
The second tier that receives the refund.
Registration and administration of the shareholder claim.
Preparation of the application and regulator liaison.
Premises and hiring for the substance requirements.
Accounting, reporting and the mandatory annual audit.
Selection of a bank or a payment institution.
Director, shareholder and capital changes.
Proper closure of the company.
Banking
The bank account after incorporation
Maltese banks are cautious, and gaming profiles need specialist institutions.
The activity, the licence, the counterparties, expected turnover and the source of funds.
The corporate set for both companies, beneficiary profiles, contracts and licence documentation.
With local banks, elsewhere in the EU and with payment institutions specialising in the sector.
We prepare the file, choose the institution and run the submission through to the result.
Local banks are slow and selective. For gaming and payments the realistic route is usually a specialist institution, and we plan for that from the start.
Tax
Taxes in Malta
A high headline rate paired with a refund that lowers the effective burden.
The rate is 35% on chargeable income.
After a dividend is paid, the shareholder may claim back a substantial part of the tax, depending on the type of income.
For trading income the combined effect is commonly quoted around 5%, but only where the structure is correct.
Qualifying participations may be exempt from tax altogether.
The standard rate is 18%.
The refund is received by the shareholder and is taxed according to their country of residence.
Verified on 13 August 2026. This is not tax advice: the refund entitlement depends on the type of income and the ownership structure.
Documents
What we need from you
The set is collected remotely; documents are in English.
- 01Passport with a certified copy
- 02Proof of residential address
- 03Bank or professional reference
- 04Description of the activity and source of income
- 05Evidence of the source of funds
For licensing the regulator reviews the business plan and the key personnel in detail; superficial applications lead to months of queries.
Annual administration
What we handle every year
Two companies mean two sets of obligations — plan accordingly.
Paid for each company.
Mandatory requirements, renewed annually.
Mandatory for every company regardless of size.
Filed for both the operating and the holding company.
Filed after each distribution.
Filed where the company is registered.
Regular reporting and fees where a licence is held.
Periodic requests from the institution.
Cost of ownership
The cost of the company over three years
A company is not a one-off payment for incorporation: the annual items below repeat every year. We count ownership, not entry.
- Registration and corporate documents
- Annual registry fee
- Registered office and secretary
- Audited financial statements
- Tax returns
- Refund claims
- VAT returns
- Licence obligations
- Bank compliance
- Annual registry fee
- Registered office and secretary
- Audited financial statements
- Tax returns
- Refund claims
- VAT returns
- Licence obligations
- Bank compliance
- Annual registry fee
- Registered office and secretary
- Audited financial statements
- Tax returns
- Refund claims
- VAT returns
- Licence obligations
- Bank compliance
What falls into each year depends on the corporate form, the activity and the requirements of the bank and the regulator. The three-year calculation comes together with the incorporation quote — before the engagement.
Process
How the work runs
Timelines are split by who is responsible.
Activity, shareholders, the refund, the licence, banking.
One meetingWe fix the scope of work and the amount.
1-2 daysVerification, collection of the set, translations.
1-2 weeksFiling with the registry for the operating and holding companies.
5-10 daysApplication to the regulator and responses to queries.
from 4 monthsBank file, submission and account opening.
The institution sets the timingThe outcome is an EU structure with a working refund mechanism: two companies, a licence where needed, an account and accounting in place.
Scenarios
A company for a specific task
The structure follows the client task and the banking model, not the name of the jurisdiction.
BusinessThe customers are EU companies; an EU counterparty and VAT are required.
DirectionAn operating company in the EU with a VAT number and reporting.
BankingAn EU bank looks at contracts, turnover and presence.
BusinessDevelopment, consulting and digital work for European clients.
DirectionA company with the relevant activity and local accounting.
BankingCustomer contracts and payment providers are required.
BusinessSupplies of goods between EU countries.
DirectionA company with VAT and VIES registration.
BankingThe bank checks the supply chain and the counterparties.
BusinessHolding shares in EU companies and distributing profit.
DirectionA holding structure set up with the directives and tax treaties in mind.
BankingAn account for dividends and intra-group settlements.
A scenario does not assign a corporate form automatically: the actual form, licence and bank are checked against the current requirements for your activity.
Why BRIDGES
Who runs the incorporation and what we answer for
The difference shows in how the work is run, not in the promises.
It is the result of a refund after distribution, not the tax you pay during the year.
Without a holding above the company the refund lands on an individual, with tax consequences at home.
Tax is paid first and refunded later. That gap belongs in the model.
For gaming and payments we go straight to institutions that accept the sector.
Two companies, audit, secretary and licence — three years ahead.
If your scale does not justify the machinery, we recommend Cyprus instead.
FAQ
Questions and answers
No. The company pays 35% and the shareholder then claims back a substantial part of it. The commonly quoted effective figure only applies with the right structure.
The refund is paid to the shareholder. If that shareholder is an individual, the money is taxed at home; a holding company keeps it inside the structure.
After the dividend is paid and the claim is filed. Working capital has to cover the gap.
5-10 days with the registry once compliance is complete.
Yes, every Maltese company files audited financial statements.
No. The scheme was terminated in 2025 following the decision of the Court of Justice of the European Union.
Local banks are slow and selective; gaming and payment businesses usually work with specialist institutions.
Yes, the Maltese licence is one of the most widely recognised in the European Union.
Calculation
Get the structure and a full quote before incorporation
Tell us what the company will do, who the ultimate shareholder is and whether a licence is needed. We will model the refund, build the ownership correctly and prepare the launch and upkeep budget.
The structure, budget and scope are fixed after the business and the owners are reviewed. Account opening and registration decisions are taken by banks and state authorities.