Malta Fiscal unit for a group of companies

When a group of companies merges into the most tax and cost-effective solution within the EU - Malta Fiscal Unit 5% Corporate Tax.

Benefits for Business

A smart option saving your time and money


Parent co.

Foreign or Malta co.
Principal taxpayer, holding at least 95%


Malta co.
Tax transparent subsidiary

5% corporate tax in Malta


The new tax rules allow Malta companies that form a fiscal unit to pay 5% corporate tax without the requirement to pay 35% and claim a refund.

Owners of Malta-based companies now have a choice:

1. Pay 35% corporate tax — which can later be claimed back in part by shareholder(s), resulting in an incredibly low (5%) effective tax rate!

2. Under the new tax consolidation rules, they can be treated as part of a fiscal unit and only pay 5% corporate tax without having to pay 35% Maltese tax and without the need to wait for a subsequent tax refund.

These updated rules bring a significant cash flow advantage compared to the previous system.

The funds that would previously have been locked-in are now available for reinvestment or distribution. The new rules enable shareholders of Malta-based companies to pay just 5% corporate tax if they form a fiscal unit and elect to do so.

If paying 5% corporate tax works for you, then a Malta-based company is perfect!

You just need to decide if you prefer:

a) using a foreign company as well as a Maltese company. or
b) you wish to run two Maltese companies.

Setting up a subsidiary company in Malta and forming a fiscal unit may be a better option if you can utilise a suitable foreign company.

We made it simple for you

Tax representative

Your dedicated tax representative appointed

Online registration

We register your fiscal unit the same working day


Within 6 first months following the fiscal year

Automatic renewal

Hassle-free annual renewal


Malta foundation + Malta co.


Principal taxpayer, taxed as Malta co.​


Tax transparent subsidiary

5% corporate tax in Malta

Ideal solution for

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