Malta: 35% on Paper, 5% After the Refund
Malta charges 35% and then refunds six sevenths of it to a non-resident shareholder, which lands the effective rate on trading income at 5%. We register the Ltd, set up the refund mechanics so they actually work, and say plainly when the new 15% option is the wrong choice.
Setup time
2-3 working days at the MBR
Corporate tax
35%, effective 5% after refund
Foreign ownership
100% permitted
Main legal form
Private Ltd, capital EUR 1,165
Futura Digital works with local partners and industry associations in Malta.
Malta's rate is a refund, not a discount. The company really pays 35% first and the shareholder claims six sevenths back — which means the structure has to be built so the claim is available, and the cash flow has to survive the wait.
Market
Why Founders Choose Malta for Business Registration
Effective 5% on trading income
The company pays 35%, and a non-resident shareholder claims back six sevenths of the tax paid on distributed trading profit.
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A full EU jurisdiction
Euro, EU directives and EU market access, with an English-language legal and accounting profession.
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A recognised home for gaming
The Malta Gaming Authority licence is one of the established European gaming licences, with a supervisor used to the sector.
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A 15% route for groups under Pillar Two
Since September 2025 a company may elect a final 15% tax without imputation. It suits large groups inside the global minimum tax, and almost nobody else.
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Who It's For
Who Should Consider Registering a Company in Malta
Gaming operators and platforms
Businesses that need a European gaming licence and a regulator with a long track record in the sector.
Groups distributing profit abroad
Structures whose shareholders are non-resident, which is the condition the refund mechanism is built around.
IP and licensing structures
Companies holding and licensing rights from an EU jurisdiction with an extensive treaty network.
Large groups facing the global minimum tax
Groups above the EUR 750 million threshold, for whom the 15% election can simplify compliance.
How we help you open a company in Malta
One partner for all questions
The Maltese rate depends on mechanics, not on a rate card: who the shareholder is, how profit is allocated between tax accounts, and when the distribution happens. Get any of that wrong and the refund shrinks or does not arrive.
Futura Digital manages the entire journey — from initial structuring to a fully operational company with bank accounts and a resident team.
- Incorporation: private Ltd registration with the Malta Business Registry, share capital and tax registration.
- Refund mechanics: shareholder structure, allocation of profit between tax accounts and the refund claim itself.
- Tax setup: VAT registration and the choice between the classic route and the 15% FITWI option.
- Gaming: assessment of whether the business needs an MGA licence and what it takes.
- Ongoing: payroll, bookkeeping, annual return, audited financial statements.
Setup process
Partners
We work with selected local partners in Malta to support contractors, payroll and compliance for distributed teams.
- Local partner support for contractor management, banking compliance and personal tax accounting.
- Practical solutions for paying a distributed team and contractors across jurisdictions.
FAQ
Discuss
the Task
Speak to our team
Speak to our team. Tell us about your task –
we’ll help you with it in any jurisdiction.