Malta — Tax: Corporate Tax

Key facts

• Combined statutory corporate income tax rate (national plus sub-national): 35% (2026)
• Central government rate: 35% (2026)

Steps

1. Setting up a company — This typically involves registering with the Malta Business Registry, but the exact process and required documents are unclear.
2. Obtaining tax residency — Malta offers a residence program for businesses, but the specific requirements and benefits are uncertain.

Costs

• Company registration: varies
• Tax preparation and filing: varies by service provider

Timelines

• Company setup: varies by process and complexity
• Obtaining tax residency: unclear

Required documents

• Company registration documents
• Proof of beneficial ownership
• Other documents may be required, but the specifics are uncertain

Common mistakes

• Not fully understanding the tax implications of setting up a company in Malta
• Not properly registering with the Malta Business Registry

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.