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Malta has become one of Europe’s most business-friendly jurisdictions, and in 2025, it remains a top choice for entrepreneurs and companies seeking an EU presence. For non-residents, forming a Malta company is not only straightforward but also highly strategic. Beyond the simplicity of registration, Malta offers unparalleled advantages in taxation, regulatory clarity, and access to the European Single Market.
In this guide, we will cover everything you need to know about Malta company formation for non-residents, including legal structures, tax benefits, compliance requirements, practical examples, and how professional support can streamline the process.
Why Malta Is Ideal for Non-Resident Investors
Malta’s strategic location in the Mediterranean provides companies with direct access to the EU market, which is particularly valuable for trading, services, and technology businesses. Its legal system, based on English law, is predictable and transparent, which gives international investors confidence in protecting their rights and assets. English is an official language, so all contracts, bank accounts, and regulatory filings can be handled in English without the need for translation.
Key Advantages for Non-Residents
- No residency requirement: You can fully own and operate a Malta company from anywhere in the world. We handle the full registration process remotely, so you don’t have to visit Malta.
- Access to EU market: Malta is an EU member state, allowing your company to benefit from free movement of goods, services, and capital.
- Tax efficiency: While the statutory corporate tax rate is 35%, Malta’s imputation system allows trading companies to reduce the effective tax rate to around 5% via tax refunds or without (when forming a Fiscal Unit).
- Stable business environment: Malta offers a secure legal framework and political stability within the Eurozone.
Even without UBOs living in Malta, their companies can legally operate, sign contracts, and open corporate bank accounts. In some cases, having a local director is highly recommended – for VAT registration, banking, or demonstrating substance – but it is not mandatory for all company types.
Malta Company Structures for Non-Residents
Choosing the right company structure is critical for tax efficiency, liability management, and operational flexibility. Here are the most common options:
1. Private Limited Liability Company (Ltd)
The Private Limited Liability Company is the most popular structure for non-residents. It offers limited liability protection, flexibility, and low minimum share capital requirements.
- Minimum share capital: €1,164.69
- Paid-up capital: Only €240 is required upfront
- Best for: Trading businesses, consultancy services, holdings and startups
2. Public Limited Liability Company (PLC)
A PLC is suitable for larger enterprises or companies intending to raise capital publicly. This structure allows for public fundraising and offers a higher level of credibility for investors and partners.
- Minimum share capital: €46,587.46
- Paid-up capital: At least 25% upfront
- Best for: Expanding businesses with plans for international investment or stock issuance
3. Limited Partnerships
While less common, partnerships can also be established by non-residents. A Malta Limited Partnership is particularly useful for investment vehicles but usually requires partners to pay taxes in their home country.
- Best for: Investment funds, family offices, or holding structures
Choosing the right structure depends on your business model. Are you trading goods, providing services, holding IP, or managing a portfolio? Each option affects taxation, compliance obligations, and operational flexibility.
Step-by-Step Process for Malta Company Formation
Forming a Malta company is fast and structured, with most registrations completed within 3–5 business days if all documentation is prepared correctly.
1. Choose Company Name and Structure
Select a unique name and determine the legal structure based on your business goals and future expansion plans.
2. Draft Foundational Documents
We prepare the Memorandum and Articles of Association, outlining the company’s governance, purpose, and rules of operation.
3. Deposit Share Capital
Deposit the minimum required share capital. This ensures regulatory compliance and builds credibility with banks and authorities.
4. Register with the Malta Business Registry (MBR)
We submit the necessary documents and pay the registration fees on your behalf. The MBR officially incorporates your company and issues a registration certificate along with Memorandum.
5. VAT Registration (If Applicable)
Depending on your business activities, you may need to register for VAT in Malta. This is particularly relevant for service providers, e-commerce businesses, and companies selling goods in the EU.
6. Ongoing Compliance
Once registered, your company must comply with Maltese laws, including annual reporting, audited financial statements, and tax filings.
Tax Benefits of a Malta Company for Non-Residents
Malta’s tax system is highly attractive for international investors:
- Effective corporate tax rate: As low as 5% for trading companies
- No withholding taxes on dividends paid to non-resident shareholders
- Double taxation treaties with over 80 countries
- Option to register a Fiscal Unit for flat 5% tax on the group’s profits
This means you can operate your company efficiently, maintain a predictable cash flow, and avoid unnecessary bureaucracy or waiting for tax refunds.
Practical Examples of Non-Resident Company Setups
- Example 1: Trading Company
A German entrepreneur sets up a Malta Ltd to provide software services across the EU. By creating a Fiscal Unit that combines his German holding company and the Maltese trading subsidiary, the group pays a flat 5% corporate tax on profits – bypassing the standard 35% rate and the need to handle tax refunds. - Example 2: Investment Holding
A UK family with a BVI structure establishes a Malta holding company to manage EU investments.
The Malta entity provides tax efficiency, simplified reporting, and access to over 80 double taxation treaties, making it an effective vehicle for international wealth management. - Example 3: Startups and Tech Companies
A fintech startup forms a Malta Ltd and opens a local bank account. Malta’s EU access allows the company to serve clients across Europe without multiple local registrations.
Why Professional Support is Essential
Even though forming a Malta company is straightforward, strategic guidance is critical to maximize benefits and avoid mistakes. Key decisions include:
- Selecting the optimal company structure
- Planning tax strategies and potential Fiscal Unit formation
- Navigating banking and VAT registration
- Preparing internal governance documents
- Ensuring full compliance with Malta Business Registry and tax authorities
This is where 1st Step comes in. We provide end-to-end support for non-resident company formation, including:
- Structuring advice tailored to your business goals
- Incorporation of Malta companies and further administration
- Corporate bank account setup support
- Drafting shareholder agreements and internal policies
- VAT registration and ongoing compliance support
- Tax Guidance and EU expansion strategies
With our expertise, your Malta company can be operational quickly, compliant with all regulations, and strategically positioned for long-term growth.
Frequently Asked Questions (FAQs)
Q1: Can non-residents fully own a Malta company?
Yes. Non-residents can own 100% of a Malta company without any local residency requirements.
Q2: Do I need a local director in Malta?
Not always. However, having a local director is recommended in cases of VAT registration, corporate banking, or demonstrating substance for business operations.
Q3: How long does it take to form a Malta company?
Typically, 3–5 business days if all documents are prepared correctly. Remote incorporation: your Malta company setup is fully managed by professionals, from registration to bank account, without leaving home.
Q4: What are the ongoing compliance requirements?
Annual reporting, audited financial statements, corporate tax filings, and maintaining a registered office in Malta. Our professional support can simplify these tasks.
Q5: Can I benefit from Malta’s tax advantages as a non-resident?
Absolutely. With proper structuring, your company can enjoy a flat 5% corporate tax rate on profits and avoid double taxation through Malta’s treaties with over 80 countries.
Why 2025 Is the Year to Form a Malta Company
Forming a Malta company in 2025 – is a strategic decision that opens the door to EU markets, competitive taxation, and a stable business environment. Non-residents can establish companies efficiently, operate internationally, and leverage Malta’s strong financial and legal infrastructure to scale their business.
With the right guidance from 1st Step, you can navigate the formation process smoothly, improve tax planning, and ensure long-term compliance. From initial consultation to bank account setup and ongoing support, we help non-residents build a Malta company ready for success from day one.
Contact 1st Step today for a free consultation and take the first step towards your Malta company and EU expansion.
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