A 5% effective corporate tax rate, EU passporting, and English as the working language.
Why thousands of UK businesses have made Malta their European base — the tax structure, the regulation, the practicalities.
Why Invest in Malta?
Malta offers a unique combination of advantages for international businesses. Thousands of UK companies have already made the move.
5% Effective Tax Rate
Through the 6/7ths refund mechanism on trading income. One of the most competitive in Europe.
EU & Eurozone Member
Full EU member with passporting rights. Access to 450 million consumers and the single market.
English Speaking
Official language alongside Maltese. British-influenced legal system and business culture.
Strong Regulation
MFSA for financial services, MGA for gaming. Trusted, well-established frameworks.
Malta: More Than Just Business
Many entrepreneurs who set up businesses in Malta end up relocating permanently. With 300+ days of sunshine, stunning beaches, and a cost of living 15-25% lower than the UK, Malta offers the perfect work-life balance. Explore Valletta's UNESCO heritage or plan your first visit with our Malta holiday guide.
The 5% Effective Rate Explained
Malta's headline corporate tax rate is 35%. However, through the shareholder refund mechanism, non-resident shareholders can achieve an effective rate of just 5% on trading income.
How It Works
- 1Maltese trading company pays 35% corporate tax
- 2Company distributes dividends to parent (holding company)
- 3Non-resident shareholders claim 6/7ths refund
- 4Result: 35% × 1/7 = 5% effective rate
Tax Comparison
*Malta effective rate through refund mechanism. Conditions apply.
Key Industries in Malta
Malta has established itself as a leader in several high-growth industries.
iGaming in Malta
EU's iGaming capital with 300+ licensed operators. MGA is the gold standard in gaming regulation.
FinTech in Malta
Banks, funds, insurance, and emerging fintech. MFSA regulation with EU passporting.
Maritime & Yachting
One of the world's largest ship registries. Superyacht hub of the Mediterranean.
Film Industry Malta
Malta Film Commission offers competitive rebates. World-class facilities and diverse locations.
Form a Malta company in 5-10 working days. Our comprehensive guide covers everything from entity types to banking.
- Minimum €1,165 share capital
- Non-resident directors allowed
- Full EU market access
Malta Isn't Just for Business
Many entrepreneurs who set up in Malta end up relocating. With 300+ days of sunshine, English as an official language, and a cost of living 15-25% lower than the UK, it's easy to see why.
Frequently asked questions
How does Malta's 5% effective corporate tax rate work?+
Malta's headline corporate tax rate is 35%. Through the shareholder refund mechanism, non-resident shareholders can claim a 6/7ths refund on tax paid on trading income — leaving an effective rate of 5%. Conditions apply and professional advice is essential.
Is Malta a good base for an EU-facing UK business after Brexit?+
For many UK businesses, yes. As a full EU member with passporting rights for financial services and insurance, Malta gives UK companies access to the single market that the UK itself no longer has. English is an official language and the legal system is closely modelled on English common law.
Which industries does Malta specialise in?+
iGaming (300+ MGA-licensed operators), financial services (banks, funds, insurance), maritime and superyacht registration, and a fast-growing fintech sector. The Malta Film Commission also offers competitive rebates for film and television production.
How long does it take to set up a Malta company?+
A standard Malta company can typically be incorporated in 5–10 working days, subject to KYC and document checks. Minimum share capital is €1,165 and non-resident directors are permitted.
What's the minimum capital to start a Malta company?+
The minimum issued share capital for a Maltese private limited liability company is €1,165, of which 20% must be paid up on incorporation.