A project in Malta?
Malta isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a Ltd in Malta, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 2 to 5 days (registration); 6 to 9 weeks (full set-up) for the legal process itself.
Minimum share capital: €1,164.69 (at least 20% to be paid up on signing).
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Notarial authentication of documents
Document copies must be authenticated by a notary or legal professional; for international clients, an apostille or home-country certification is often required.
MBR registration
Actual registration timeframe with the Malta Business Registry once the file is complete.
Opening the bank account
The longest step: Maltese banks are used to international shareholders and directors but apply thorough KYC checks.
Tax registration
Tax registration process generally run in parallel with the other steps.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 18% | |
| Reduced rates | 12% | certain financial services, pleasure-boat hire |
| Reduced rates | 7% | accommodation, sports facility access |
| Reduced rates | 5% | electricity, works of art, confectionery, medical devices |
Corporate tax
Nominal 35% rate, but a refund system (6/7ths) brings the effective burden down to around 5% for non-resident shareholders on distributed profits.
Is a visa required?
Precise visa requirements for a non-resident director could not be confirmed in this research — to be checked case by case depending on the director's nationality.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Malta required?
Foreign nationals can own and direct a Maltese company 100%; the country is used to international shareholding structures, which limits the need for systematic physical presence.
Observed timeframe to open the account
2 to 4 weeks, the longest step in the process: Maltese banks are used to international shareholders but apply thorough KYC checks.
Share capital deposit
Minimum share capital: €1,164.69 (at least 20% to be paid up on signing).
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and a development/trading permit from the Planning Authority depending on the type of activity.
On-site sales & till
An approved cash register, an approved computerised POS system, or a tax-authority-issued fiscal receipt book — one of the three is mandatory.
Cash register suppliers
- SumUp
- Zettle (PayPal)
- myPOS
- Shopify POS
- Lightspeed
Payment providers for small businesses
- Stripe
- PayPal Business
- Adyen
- Viva.com
- APS/local acquirer
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Malta.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Malta Customs.
On-site consumer rules
A sale concluded in person at a stand during a trade fair that is not your usual place of business is generally classed as an "off-premises" contract under the EU Consumer Rights Directive (2011/83/EU): the customer then has a 14-day right of withdrawal, subject to exceptions (personalised, perishable or sealed goods). This principle, harmonised across the EU/EEA, applies in Malta — we check the local details with you based on your sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.