Malta at a Glance

Malta has created the right economic environment to meet the demands of the global market. It has strong and long-standing links with Europe, North Africa and beyond and has a liberal foreign investment policy.

The flexible and highly-trained multi-lingual workforce is Malta’s main asset and helps to ensure the country’s competitive edge through high-quality production at costs that are highly competitive relative to mainland Europe.

Malta offers a modern transportation infrastructure, state of the art telecommunications networks, and frequent air links to Europe, North Africa and Middle Eastern destinations. Malta’s strategic location in the centre of the Mediterranean as well as its excellent harbours and Freeport make it an excellent manufacturing location.

The Business Promotion Act (BPA) which succeeded the Industrial Development Act aims to attract foreign direct investment and encouraging foreigners to do business in Malta. It has been in force since 2001, and provides greater scope and flexibility to the incentives available for the promotion of business, and covers a much wider range of qualifying sectors and activities than before.

Business aside, Malta also offers a fantastic quality of life. A rich
history spanning 7,000 years, a multi-lingual population with English
recognised as an official language and a climate offering 300 days of
Mediterranean sunshine.

Population: 445 426 million
Form of government: Unitary parliamentary republic
Official & spoken languages: Maltese
Currency: Euro
Time zone: CET (UTC+1) Summer CEST (UTC +2)
GDP (PPP): $18.404 billion
GDP (PPP)/per capita: $42.239
Average salary: 730€
Unemployment: 4,8%
Major trading partners: United States, Germany, France, Singapore, Japan, Hong Kong,



Doing Business in Malta

Advantages of doing business in Malta

Registering a company in Malta is easy because:

  • A Malta LLC only requires two shareholders and one director, whom can be any of nationality and  do not need to reside in the country
  • The company can be registered with a minimum capital of €233
  • Malta company formation only takes two weeks

 If properly-structured, registering a company in Malta is an ideal, tax-efficient way to conduct international business because:

  • Having a company in Malta allows entrepreneurs to register for EU VAT and gains access to a network of double taxation treaties with countries, some of which include Australia, France, Germany Singapore, South Africa, US and UK
  • A company registered in Malta can be a tax efficient entity when used as the headquarters of an international group.
  • A Maltese Investment Services license can be used to provide investment services or to act as funds custodians in Malta or in all European Union countries as this license is transferable to EU without a permit needed in other member states
  • A Maltese company is unlikely to be considered a tax-avoidance vehicle as it is required to submit annual audited accounts.

Malta offers many advantages for international Clients, such as

  • English is an official language in Malta. It is spoken by 88% of the population. Therefore, foreign investors will easily be able to communicate with employees, customers and suppliers
  • Malta is located in the heart of Mediterranean near mainland Europe, North Africa and the Middle East. Moreover, Malta has an excellent port infrastructure that, together with its membership of the European  Union, makes at an ideal location for businesses entrepreneurs interested in Malta business.

Disadvantages of doing business in Malta

Local companies are required to comply with the following regulations:

  •  Following registration, shareholders and directors details are available for public viewing at the Registry of Companies
  • Annual accounts must be prepared and submitted to the Maltese government
  • Malta cooperates with the organisation for Economic Co-operation and Development (OECD) and Financial Action Task Force (FATF) on money laundering by sharing customer information with other countries

The country imposes high taxes on local companies , such as:

  • Corporate tax rate is high at 35% and personal income tax rates are progressive from 0%-35%.
  • In order for a Maltese company to receive an EU VAT  number for company registration, the management and control of the company must be in Malta. The company is required to register for VAT if the total value of goods acquired in a calendar year from a VAT-registered EU company exceeds €10000, VAT rate is 18%

Malta does not perform highly in relation to the following:

  • The country is negatively ranked as the world’s 50th freest economy according to the Heritage Foundation’s 2017 Index of Economic Freedom, a measure of freedom enjoyed in business, trade, monetary, financial, investment and labor markets
  • Malta is negatively ranked as the 47th least corrupt country in the 2016 Corruption Perceptions Index by Transparency International, a global measure of corruption among public officials and politicians..


The World Bank “Ease of doing Business -ranking”

Overall rank 2016: rank 384th
– Starting a business: rank 102
– Dealing with construction permits: rank 45
– Getting electricity: rank 78
– Registering property: rank 147
– Getting credit: rank 142
– Protecting minority investors: rank 51
– Paying taxes: rank 71
– Trading across borders rank 41
– Enforcing contract: rank 37
– Resolving Insolvency: rank 117



Residency and Moving to Malta

Why You Should Become a Tax Resident in Malta?

Advantages of Indefinite Residency in Malta through investment in government bonds:

  • Accelerated process of the permanent residence obtaining
  • Low cost of processing
  • Government guaranteed return of the entire amount invested in 5 years
  • Obtaining of the resident status by all family members at once, including parents and grandparents for a lifetime
  • State guarantees
  • The ability to finance investments
  • Minimum number of days to be spent in Malta is not specified
  • Reliability of investment. Rating of Maltese bonds is “A”
  • The ability to include spouse, children under 26 years and parents/grand parents in the application

Investment Requirements:

  • Investments in highly reliable Maltese government bonds in the amount of €250,000, for a period of 5 years
  • Contribution to the State Fund of Malta in the amount of €30,000
  • Buying or renting a property in Malta for your own use
  • Affidavit about wealth

Maltese Global Residency Programme

Advantages of Global Residency Programme

  • Residence Permit of Malta
  • Maltese Tax Resident status
  • Possibility of double taxation relief
  • Under specific conditions it is possible to pass the special social status to its inheritor
  • The above-mentioned benefits don’t oblige to stay at Malta for a long time

Requirements for Global Residency Programme

  • The Applicant must be a citizen of one of the country that is not a part of the EU and cannot be a citizen of Malta, EU or EAA countries as well as of Switzerland
  • The Applicant and his/her family should have a valid medical insurance
  • Stable and permanent income
  • Due diligence is to be undergone
  • To be fluent in one of the Maltese official languages (English, Maltese)
  • Valid travel documents

The Applicant should have the residential property:

  • Acquire residential property on Malta, at the cost of not less than € 275,000 or € 220,000, if the property is located on the South of Malta or on the island of Gozo


  • Rent residential property on Malta, which minimum annual rent is not less than € 9,600 or € 8,750, if the property is located on the South of Malta or on the island of Gozo


Freedom Index: Malta

Overall rank 2016: 57th (60/100 points)
– Property rights: 40/100 points
– Freedom from taxes: 87/100 points
– Freedom of speech/religion: 75/100 points
– Limited government: 70/100 points
– Gun rights: 30/100 points
– Drug rights: 20/100 points
– Freedom from corruption: 49/100 points
– Freedom from inflation: 78/100 points
– Business freedom: 88/100 points



Taxation in Malta

Corporate Taxes in Malta

  • Residence: A Company incorporated in Malta is considered both domiciled and resident in Malta. A company not incorporated in Malta is considered resident in Malta if the management and control of it business is exercised in Malta
  • Basis: Companies resident and domiciled in Malta are subject to income tax on their worldwide income and chargeable gains. Companies that are ordinarily resident but not domiciled in Malta are taxable in Malta on a source and remittance basis, i.e. on income arising outside Malta that is received in Malta (such companies are not taxable on income arising outside Malta that is not received in Malta or on capital gains arising outside Malta, regardless of whether received in Malta). Companies that are neither incorporated nor resident in Malta are chargeable to tax in Malta only in respect of Malta-source income and chargeable gains, such as the income of a Malta permanent establishment.
  • Taxable income:Taxable income includes, inter alla, gains or profits derived from a trade or business;  dividends, premiums, interest or discount; rents, royalties and other profits arising from property; any charge, annuity or annual payment; and certain chargeable capital gains. Some categories of income are, subject to certain exceptions, exempt from tax (such as interest, royalties and gains on the transfer of shares derived by nonresidents), as is income accruing to certain categories of person(such as income oa a CIS that has at least 15% of the value of its assets situated outside Malta, other than income from immovable property situated in Malta). Due to specific deductions available to secularization vehicles, any taxable income effectively may be eliminated at the level of such vehicles.
  • Taxation of dividends: A company in receipt of dividend income is subject to tax on such income, with the possibility of relief for any underlying tax. The participation exemption may apply in respect of dividend income derived from a participation holding (see participation exemption below).
  • Capital gains: Gains on the transfers of capital assets are aggregated with a company’s other income, and the total income and capital gains is charged to income tax. Capital gains arise, inter alla, upon a transfer of immovable property; securities, business, goodwill, business permit, copyrights, patents, trademarks, trade names and any other intellectual property, interest in a partnership and beneficial interest in trusts that hold property referred to above. However, where a company transfers immovable property situated in Malta, final tax is payable at a rate of 8% on the transfer value: other rates, mainly 2%, 5%, 10% and 12%, may apply in specific cases. A participation exemption may apply in respect of gains derived from the disposal of a participating holding (see Participation exemption below). Nonresident companies are not subject to tax on gains or profits realized on a disposal of units in a CIS, units relating to long-term insurance policies, interests in a partnership and shares or securities in a company, unless the partnership’s or companys assets consists wholly or principally of immovable property situated in Malta.
  • LossesTrade losses may be set off against income of the relevant year and carried forward indefinitely for set off against income of subsequent years. Losses arising as a result of depreciation may be carried forward indefinitely and set off against the profits of the same and continuing activities. The carryback of losses is not permitted. Capital losses may be set off against capital gains of the current and subsequent years.
  • Foreign tax creditAn ordinary tax credit with per-country and per-source limitations may apply, or a (notional) flat rate foreign tax credit of 25% may apply to companies that receive, and are specifically empowered to receive, foreign-source income
  • Participation exemption: Dividend income or capital gains derived from a participating holding or from the disposal of such a holding (usually a 10% equity shareholding, although a number of alternative tests may apply) are exempt from tax in Malta (or alternatively may be taxed at 35% and the shareholder may, upon a subsequent distribution of the corresponding profits, claim a full refund of tha Malta tax paid by the company). In the case of dividends derived from a participating holding, the entity also must be incorporated or resident in the EU or must derive less than 50% of its income from passive interest and royalties or must be subject to tax at a rate of at least 15%. If none of these conditions are satisfied, the participation exemption may apply if the holding does not qualify as a portfolio investment and the entity is taxed at a rate of at least 5%.The participation’s exemption regime also is applicable to profits and gains derived by a Maltese company that are attributable to a PE situated outside Malta, or to the transfer thereof. The profits and gains are to be calculated as if the PE is an independent enterprise operating under similar conditions and at arms length. With effect from 1 January 2016, distributed profits received by a company resident in Malta( or the permanent establishment in Malta of  a company resident in another EU member state) from a participating holding in a company resident in another EU member state, to which the EU parent-subsidiary directive applies, shall only benefit from the participation exemption in Malta to the extent that such distributed profits are not deductible by the subsidiary situated in the other EU member state.
Taxable income: 35% / 5%
Taxation of dividends:
VAT registration: For VAT purposes, every person who in the course of a trade or profession, makes taxable and/or exempt-with-credit supplies of goods and services in Malta is required to register for VAT in Malta and to recover input VAT incurred for the purpose of its supplies. Small undertakings may opt to register under a simplified registration category, and these undertakings will not charge or reclaim VAT. Additional registration requirements apply to business supplying and receiving services in a cross-border context.
– VAT Rates: The standard rate is 18%, reduced rates of 7%, 5% and 0% apply in certain cases: and some transactions are exempt (banking and insurance services and the sale and leasing of immovable property)
Surtax: No
Alternative minimum tax: No
Withholding tax (general):
– From Dividends Malta does not levy withholding tax on outbound dividends (except for certain untaxed dividends where a nonresident person is owned and controlled by, or acts on behalf of, an individual ordinarily resident and domiciled in Malta).
– From Royalties The rate is 0%, provided the recipient is not owned and controlled by, and does not act on behalf of, persons ordinarily resident and domiciled in Malta, and does not carry on a trade/business in Malta through a PE with which the royalty income is effectively connected.
– From Interests Interest paid to a non-resident are subject to a 10% withholding tax, unless the rate is reduced under a tax treaty or the EU interest and royalties directive applies. Bulgaria levies withholding tax on the gross amount of the payment but EU resident entities can claim a refund of a portion of the withholding tax paid on the gross income for the calendar year
– Technical services Paid to a nonresident are subject to a 10% withholding tax. If the non-resident provides technical services with respect to oil and gas transactions, the rate is 4%. The tax rates may be reduced under a treaty. The rate is 15% if the foreign company is registered in an offshore or low-tax jurisdiction.
Transfer tax: Transfer tax is imposed on the sale or exchange of immovable property and motor vehicles, at rates ranking from 0.1% to 3% determined by the municipality.
Capital gains tax: No
Real property tax: An annual real estate tax is levied on the owner of immovable property at a rate between 0.01% and 0.45 of the tax value of the property.
Social security: The total social security insurance contribution is 30.7%-31.4% (the employers is 17.8%-18.5% and the employees portion is 12.9%). The base for the contribution is total income, capped at BGN 2,600 per month. Minimum thresholds per position and industry also apply
Payroll tax: No additional taxes are levied in relation to payroll. Income tax is withheld from salaries under the final settlement system.
Stamp duty: Stamp duty generally is levied on documents evidencing transfers of immovable property at a rate of 5% of the higher of the consideration or the real value. It also applies upon a transfer of marketable securities and/or an interest in a partnership, at a rate of 2% of the higher of the consideration or the real value; however, a 5% rate applies to transfers of marketable securities in a company and/or interest in a partnership where 75% or more of the company’s and/or the partnerships assets consists of immovable property. Certain transactions may be exempt from duty. Stamp duty also is levied on certain specified documents when no transfer of property  takes place, such as policies of insure
Capital duty: No
Tax treaties: Malta has concluded 73 tax treaties.
Anti-avoidance rules:
– Transfer pricing No
– Thin capitalization rule No
– Disclosure requirements Malta has adopted country-by-country reporting. A Malta resident parent company of a multinational enterprise must file an annual CbC report with the Commissioner for Revenue if the consolidated turnover of the group exceeds EUR 750 million. The report, which covers each jurisdiction in which the multinational group conducts business activities, must include, among others, information on revenue, profit or loss before tax, income tax paid, the number of employees, stated capital and accumulated earnings.

Compliance for corporation:

  • Tax year:  Individuals are subject to tax on income arising an a calendar year, which is assessed to tax in the year following the year in which it arises.
  • Consolidated returns:  Consolidated returns are not permitted; each company must file a separate return.
  • Filling requirements: Companies are required to make advance payments of tax during the accounting period (although certain exemptions from paying provisional tax may apply), and typically must file a tax return together with financial statements within nine months from the end of the accounting period. A final tax payment is due by the date the tax return is submitted. Certain exceptions to the above may apply.
  • Penalties: Penalties may be imposed, inter alla, for filing late or incorrect returns
  • Rulings: An application to the Inland Revenue may be made for an advance ruling on the tax treatment of certain transactions. A ruling is blinding for five years and may be subsequently renewed: however, if relevant changes are made to the law in question subsequent to the ruling will remain binding for two years from such time.
  • Tax authorities: Inland Revenue Department, VAT Department


Personal Taxation in Malta 2017

Personal taxation basis:

  • Persons ordinarily resident and domiciled in Malta are subject to income tax in Malta on their worldwide income and chargeable gains. Persons who are ordinarily resident and not domiciled in Malta are taxable in Malta on a source and remittance basis, that is, on income and chargeable gains arising in Malta and income arising outside Malta that is received in Malta (such persons are not taxable in Malta on income arising outside Malta and not received in Malta and on capital gains arising outside Malta, regardless of whether they are received in Malta). It should be noted that persons who are resident or domiciled in Malta and who are married to an individual who is ordinarily resident and domiciled in Malta are subject to tax in Malta on a worldwide basis (and not on a source and remittance basis).

Tax Residence:

  • An individual is resident if he/she is present in Malta for more than 183 days in any continuous 12-month period ending in a tax year or if the individual was in the Malta state service abroad during the tax year.

Filling status:

  • Each registered individual taxpayer must file a separate return. Families may, however, file joint property tax returns.

Income tax rates in Malta

  • 0% – 35%

Social security payments in Malta:

  • No

Inheritance/estate tax in Malta:

  • Gifts with a value not exceeding GEL 1000 are exempt, other than gifts received from employers. Gifts to first and second-degree relativies are fully exempt from personal income tax, while gifts to third and fourth-degree relatives are exempt up to GEL 150 000 per year.

Net wealth/net worth tax in Malta:

  • No

Tax year:

  • Calendar year



  • business planning, tax consulting by Novasigma
  • Malta - Company Formation Services from 2.200€
  • Personal Tax Plan and Wealth protection cases


Consulting & advisory services for Maltese entities

  • Due diligence process
  • Foreign Market entry & Supplier search
  • Business Plans & Descriptions
  • Development & Capital Advisory
  • International Tax Planning
  • Funding & Investor Search
  • Business Restructuring via Offshore entities
  • Exit Strategy & IPO
  • Problem solving in Malta | by Novasigma Accounting & Law partner office


Incorporation, administration & business services in Malta

Incorporation services in Malta

  • New company formations in Malta
  • Ready-Made Malta companies
  • Company Closures and liquidations in Malta

Company administration in Malta

  • Legal registration address service for a Maltese company
  • Company secretarial service for a Maltese company
  • Nominee director services
  • Nominee shareholder services


Additional business services in Malta (by Novasigma Certified Partners)

  • Virtual office services in Malta
  • Hosting services
  • Real estate in Malta (offices, trade facilities, industrial)

Accounting, bookkeeping & audit for a Maltese entity

Some of the common domestic accounting services we provide in Malta include

  • Bookkeeping and accounting
  • Invoicing and payments
  • Annual accounts
  • Monthly Reconciliation
  • Monthly financial statements (including balance sheet and income statement)
  • Payroll services
  • Income and tax return
  • Management accounts

Value Added Tax (VAT)

  • VAT registration
  • Advice on VAT scheme options
  • VAT returns and declarations


  • Annual accounts in view of an annual audit and attend accounting audits


Legal services for Maltese companies and business owners

Legal services in Malta for all Novasigma Clients including companies and their owners and directors

Novasigma has built in Maltese a team of lawyers, associates and legal advisers to assist our clients with a business and tax planning, overseas business operations, risk management and other legal matters. Primarily focused on business transactions, Novasigma Accounting & Law corporate attorneys are a great asset to a small and large businesses. With a background on corporate law, our corporate lawyers and legal advisers have an in depth knowledge on the transactions that may put your business at risk of litigation. These include contracts and negotiations, taxation laws, business structuring, buy/sell agreements, and intellectual property, among others.


Banking, financial and insurance services in Malta

Banking services in Malta

  • Business bank accounts
  • Personal bank account opening for business owners
  • Payment service providers
  • Investment solutions
  • Alternative banking solutions

Financial services in Malta

  • Debt collection services
  • Invoice funding & cash flow solutions
  • Factoring
  • Leasing
  • Wealth management

Insurance services in Malta

  • Insurances for corporations
  • Insurances for business owners and their families


Tax residencies & Immigration services

  • Meeting with Novasigma before applying Maltese residency
  • Assistance in applying a tax residency from Malta
  • Personal bank account in Malta
  • Maltese ID card
  • Address service available for Novasigma business clients




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Interested in Malta? Please leave us a message and we will get back to you shortly.


Available services

  • Company Formation
  • Company Administration
  • Company disclosure in netherlands, UK, Germany, Russia
    Business Disclosure & Redomiciliation
  • Marine, Aircraft & Vehicle Registration
  • Novasigma offers citizenship programs with Caribian passports and tax residencies with a immigration service
    Residency & Citizenship Solutions

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