Malta

Malta offers a unique full imputation tax system with effective rates as low as 5% through its refund mechanism, EU membership, and a sophisticated financial services regulatory framework. English-speaking with a robust legal system based on both civil and common law.

Corporate Tax

35% (effective 5% after refunds)

Legal System

Civil Law / Common Law hybrid

Currency

Euro (EUR)

Language

Maltese, English

Tax Overview

Corporate Tax

35% (effective 5% after refunds)

Personal Tax

Up to 35% progressive

VAT / GST

18%

Capital Gains Tax

0% on share disposals

Withholding Tax

0% on dividends to non-residents

Key Advantages

Effective 5% tax rate through refund system

EU membership and passporting

English-speaking jurisdiction

No withholding tax on dividends

No capital gains on share disposals

Strong gaming and financial services regulation

Country Facts

Population: 520,000
Political Structure: Republic, EU Member State
Timezone: UTC+1
Exchange Controls: None (EU member)
Double Tax Treaties: 62+ treaties

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Formation Fee

$2,800

Formation Fee