Business
The Companies Act, the Malta Business Registry and a full-imputation tax system
Companies are governed by the Companies Act, modelled on English legislation, and registered with the Malta Business Registry. Malta's financial-services sector is built on this framework together with a distinctive corporate tax refund system.
Key rules
- A private limited company requires minimum share capital of EUR 1,165, partly paid up.
- Companies must file annual returns and audited accounts with the Malta Business Registry.
- Beneficial-ownership details must be registered and kept current.
Governing law
- Companies Act (Cap. 386)
- Income Tax Management Act (Cap. 372)
In practice
Financial-services, gaming and crypto activities require separate MFSA or MGA licensing on top of company registration.