Business
Malta — Business: Annual Compliance
Annual compliance in Malta for businesses involves meeting specific requirements to maintain registration and licenses, including filing annual returns with the Malta Business Registry and preparing and submitting financial statements. The cost of compliance varies based on factors such as company size and share capital, and includes both government fees and professional service costs. The deadline for filing annual returns is 42 days after the company's incorporation anniversary, with penalties for late filings.
Key facts
- Malta imposes a 35% corporate income tax rate
Steps
- Step 1: Review Annual Requirements — Check the annual return filing deadline and requirements with the relevant authorities.
Costs
- Annual Return Government Fee: €85–€1,400 depending on authorized share capital
Timelines
- Annual Return Filing Deadline: 42 days after incorporation anniversary
Required documents
- Annual Return Form
- Payment receipt for annual return filing fee (if applicable)
Common mistakes
- Failing to file annual returns on time