Opening a company in Malta: locals, foreigners, freelancers and digital nomads

At a glance: Private limited company with 1,165 euros capital (20 percent paid in), registered with the Malta Business Registry in two to five days for about 245 euros, 35 percent corporate tax cut to an effective 5 percent by the shareholder refund or an elective 15 percent final rate, 18 percent VAT with exemption up to 35,000 euros, Nomad Residence Permit from 42,000 euros a year. Legal forms. Self-employed (self-occupied) individual registered with Jobsplus: no capital. Private limited liability company (Ltd): authorised capital at least 1,164.69 euros, 20 percent paid up (about 233 euros), one to fifty shareholders, at least one director and a company secretary who is a natural person. Public limited company (plc): 46,587.47 euros, 25 percent paid. Registration. Malta Business Registry (MBR) online portal, in practice through an MFSA-licensed corporate service provider (CSP) for foreigners; no notary. Registration fee about 245 euros for capital up to 1,500 euros, annual return about 100 euros. CSP onboarding takes two to four weeks. CSP incorporation 1,000 to 2,500 euros; registered office, secretary and compliance 1,000 to 2,000 euros a year; mandatory audit 1,000 to 3,000 euros. Total excluding capital: roughly 1,500 to 4,000 euros in the first year. Taxes 2026. Corporate income tax 35 percent with full imputation: on distribution the shareholder claims a refund of 6/7 of the tax on trading profit, an effective 5 percent; alternatively a company may elect a final 15 percent tax with no refund. No withholding on dividends. VAT 18 percent, 7 on accommodation, 5 on books; small-undertaking exemption up to 35,000 euros of turnover. Personal income tax 0 to 35 percent, the top rate above 60,000 euros, tax-free up to 12,000 euros for a single person; residents not domiciled in Malta pay only on Maltese income and foreign income remitted. Freelancers and the self-employed. Register as self-occupied with Jobsplus, obtain a tax number and register for VAT within 30 days (Article 11 exempt below 35,000 euros). Profit is taxed at the personal rates; part-time self-employment alongside a job can use a 10 percent flat rate on the first 12,000 euros. Class 2 social security is 15 percent of the previous year's net income, about 40 to 57 euros a week (roughly 175 to 245 euros a month). Non-EU nationals only get a self-employed permit with an investment of 500,000 euros. Foreigners. 100 percent foreign ownership; no residency rule for directors or shareholders, but the registered office and company secretary are in Malta and tax residence requires management and control there. Residence routes: the Malta Startup Residence Programme (Malta Enterprise approval, 25,000 euros tangible investment, three years renewable, fee about 750 euros), the Key Employee Initiative for executives earning at least 30,000 euros, and the Malta Permanent Residence Programme by contribution of about 37,000 euros plus 60,000 euros of fees. Incorporation works remotely through the CSP; Maltese banks take one to three months. Branch of a foreign company. An oversea company registers a branch with the MBR within one month: certified constitutive documents, a Maltese address and a person resident in Malta authorised to accept service; fee about 245 euros. Taxed at 35 percent on Malta profits as a permanent establishment, with the parent entitled to the same 6/7 refund on distribution; no branch profits tax. A Ltd subsidiary is the standard choice. Digital nomads. Yes: the Nomad Residence Permit from Residency Malta Agency for non-EU nationals employed by a foreign company, owning a foreign business or freelancing for foreign clients, with gross income of at least 42,000 euros a year (3,500 a month); one year, renewable to four years in total; fee 300 euros per applicant plus 27.50 euros for the card, dependants allowed. Income from the authorised remote work is taxed at a flat 10 percent, with the first twelve months exempt. Changed recently. Nomad Residence Permit threshold raised to 42,000 euros and duration to four years (April 2024); elective 15 percent corporate tax without refund (Legal Notice 188 of 2024); EU court annulled the investor citizenship scheme (April 2025); personal tax bands widened, tax-free up to 12,000 euros single (January 2025). Figures checked October 2026 from the Malta Business Registry, the Commissioner for Tax and Customs, Residency Malta Agency, Identità and Big Four tax summaries; thresholds and fees change yearly. Confirm with a licensed adviser in Malta before you file.