Company registration · Malta
Company registration in Malta the refund system and EU gaming licences
- Support
- from €2 200
- Registration time
- EU
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.
Registration
from €2 200
Turnkey work by BRIDGES. Government fees and duties appear as a separate line in the estimate at actual rates.
See packagesEU
Full access to the single market
5-10 days
Incorporation with the registry
English
The language of law and business
Who it suitsMalta
Who Malta suits
Working on the company structure- 01Gaming operators needing an EU licence
- 02Holdings owning European participations
- 03Shipping and yacht ownership structures
- 04Financial and payment businesses inside the EU
- 05Groups prepared to run a two-tier ownership structure
Does not suit
- 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 forms4
Which company to open
The private limited company is the working form; the holding above it is what makes the refund efficient.
- 01Private Limited Liability Company · Ltd — the main form
Trading, services, gaming, holdings.
EU jurisdiction, English documentation, access to the refund system.
Audited accounts are mandatory regardless of size.
- 02Holding company · Ltd in a holding role
Groups using the refund mechanism.
Refunds are paid to the shareholder, so the holding receives them.
Adds a second company and a second set of upkeep costs.
- 03Public Limited Company · plc
Large groups and listed structures.
Access to public capital.
Higher capital and disclosure requirements.
- 04Branch · branch of a foreign company
An existing group entering the EU market.
No new legal entity is required.
The parent company carries the liability.
Packagesfrom €2 200
Three ways to launch
The scope is built from real scenarios. The amount depends on whether a holding and a licence are involved.
01 · 2-3 weeks
Company
from $3 100
An EU entity for contracts and ownership
- 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
02 · 5-10 weeks
Company, holding and account
from $6 800
A structure built to use the refund
- 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
03 · from 4 months
Turnkey with a licence
by project
Gaming, payments or a financial project
- 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
Registry fees, regulator fees and audit costs appear as separate lines in the quote.
TaxesMalta
Taxes in Malta
A high headline rate paired with a refund that lowers the effective burden.
Taxes in Malta
Malta
- EU
- Full access to the single market
- from $3 100
- BRIDGES fee
- 5-10 days
- Incorporation with the registry
- English
- The language of law and business
- Corporate income tax
- The rate is 35% on chargeable income.
- Shareholder refund
- After a dividend is paid, the shareholder may claim back a substantial part of the tax, depending on the type of income.
- Effective burden
- For trading income the combined effect is commonly quoted around 5%, but only where the structure is correct.
- Participation exemption
- Qualifying participations may be exempt from tax altogether.
- VAT
- The standard rate is 18%.
- Obligations at home
- The refund is received by the shareholder and is taxed according to their country of residence.
Annual upkeep
- Annual registry fee
- Registered office and secretary
- Audited financial statements
- Tax returns
- Refund claims
- VAT returns
- Licence obligations
- Bank compliance
Registry fees, regulator fees and audit costs appear as separate lines in the quote.
Bank
The bank account after incorporation
Maltese banks are cautious, and gaming profiles need specialist institutions.
- 01What the bank looks at
The activity, the licence, the counterparties, expected turnover and the source of funds.
- 02Which documents are needed
The corporate set for both companies, beneficiary profiles, contracts and licence documentation.
- 03Where the account is opened
With local banks, elsewhere in the EU and with payment institutions specialising in the sector.
- 04What we do
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.
Stages2-3 weeks
How the work runs
Timelines are split by who is responsible.
- 01Consultation and structure
Activity, shareholders, the refund, the licence, banking.
One meeting - 02Quote and contract
We fix the scope of work and the amount.
1-2 days - 03Compliance and documents
Verification, collection of the set, translations.
1-2 weeks - 04Incorporation
Filing with the registry for the operating and holding companies.
5-10 days - 05Licence where required
Application to the regulator and responses to queries.
from 4 months - 06Account and launch
Bank file, submission and account opening.
The institution sets the timing
Result: The outcome is an EU structure with a working refund mechanism: two companies, a licence where needed, an account and accounting in place.
ComparisonMalta
Malta or Cyprus
| Malta | Cyprus | |
|---|---|---|
| Corporate tax | 35% with a shareholder refund | 15% |
| 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.
TeamBRIDGES
Company team
Questions
Registration questions
Is the tax rate in Malta really 5%?+
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.
Why is a holding company needed?+
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.
When does the refund arrive?+
After the dividend is paid and the claim is filed. Working capital has to cover the gap.
How long does incorporation take?+
5-10 days with the registry once compliance is complete.
Is an audit mandatory?+
Yes, every Maltese company files audited financial statements.
Does Malta still offer citizenship by investment?+
No. The scheme was terminated in 2025 following the decision of the Court of Justice of the European Union.
How hard is it to open a bank account?+
Local banks are slow and selective; gaming and payment businesses usually work with specialist institutions.
Are gaming licences recognised in Europe?+
Yes, the Maltese licence is one of the most widely recognised in the European Union.
Is the registry public?+
Yes, directors and shareholders are visible, and beneficial ownership information is maintained.
Do I have to declare the company at home?+
As a rule yes: owning a foreign company and receiving refunds creates obligations in your country of residence.
What does upkeep cost?+
Two companies, two audits, secretary and registry fees, plus licence costs where applicable. We set it out three years ahead.
When is Cyprus the better choice?+
When the business is small or the ownership is simple: the same result with one company and no cash-flow gap.
A company for your task
Tell us what the company will do: we will check whether the country fits and show the launch and upkeep budget before the contract.
- Other jurisdictionsA comparison of countries for company registration.
- A company in CyprusThe simpler EU alternative with a direct low rate.
- Corporate accountsHow an account is opened and what the bank checks.
- BulgariaRegistration: 3-10 days · from €1 100
- CzechiaRegistration: 5-14 days · from €1 300
- HungaryRegistration: 3-7 days · from €1 400
Company registration
Want a company in Malta?
Write to us, we will set it up. We will choose the form, calculate the launch and the annual upkeep, register the company and help open the account.
