How Much Does a Malta Company Cost in 2026

The cost of setting up a company in Malta is lower than most founders expect at the start: a Registry fee from €100, share capital of €1,164.69 with only €232.94 paid in, and our formation price from €1,299. In return you get an EU company with an effective tax rate of about 5% on trading profits.

The hard part is the yearly bill that few providers quote up front. Every Malta company must keep a registered office and a company secretary, prepare accounts, file a tax return and, depending on its size, pay for an audit or a review. Many price guides still use old paper fees and assume every company needs a full audit.

This is where we come in. We form the company for one clear price and show every yearly cost before you start, from the office and secretary to the accounts and the bank account. No surprises at year end, and one team for all of it.

Looking for the setup steps rather than the costs? Read our Malta company formation guide.

Malta Company Formation Cost at a Glance

Malta company formation cost in 2026 starts from €1,299 with us for a standard limited company, including the Registry fee. You also pay in €232.94 of share capital, which stays in the company. A realistic first year, with the office, secretary, accounts, tax return and a bank account, comes to about €6,800 to €10,500 plus VAT.

One-Off Costs

The one-off Malta company formation fees are small. Our formation fee covers the work and the Registry fee, the share capital stays in the company, and the only extras are documents you may need to certify or apostille in your own country. A holding and trading structure or a branch costs more, and we price those separately.

Yearly Costs

The yearly costs are where most of the cost of setting up a company in Malta really sits. Five of them apply to almost every company: the registered office, the company secretary, the compliance file, the accounts and the tax return. An audit or review, VAT returns, a Maltese director and payroll depend on what the company does.

Why Prices Online Differ

Most differences in quoted Malta company formation fees come from old information. Many guides still quote a €245 Registry fee, which was the paper fee before filing moved online on 1 March 2025. Some mix up the paid-up capital with a fee, or quote €245 as the capital deposit when 20% of the minimum capital is €232.94. Others assume every company needs a full audit, which stopped being true with the Audit Exemption Rules 2025. Our Malta company incorporation cost uses the current online fees only. Our company formation costs guide explains how to compare quotes in any country.

What Our Malta Company Incorporation Cost Includes

Our Malta company incorporation cost starts from €1,299 for a standard private limited company. It covers structure advice, the KYC and due diligence file, the memorandum and articles, the capital deposit step, the beneficial ownership declaration, the Registry fee and the online filing. You get the full price in writing before you pay, so our Malta company formation fees do not change once agreed.

Limited Company Formation Costs in Malta

Limited company formation costs in Malta depend on the structure. The standard Ltd covers most trading and holding companies. More complex structures need more work and are priced separately.

These limited company formation costs in Malta are starting prices for each structure. A company with several shareholders, a corporate shareholder or a trust in the ownership chain needs more due diligence, and we tell you before you start if that changes your Malta company formation cost.

What Is Not Included

The formation price is only part of the cost of setting up a company in Malta. The yearly services are separate and run from the day the company is registered: the registered office, the company secretary, the compliance file, the accounts, the tax return and any audit or review. VAT registration, payroll, a Maltese director and the business account are also separate, and only some companies need them. Certifying or apostilling documents in your own country is paid to your local notary, and is one of the smaller costs of setting up a company in Malta.

Malta Company Formation Fees at the Registry

The Malta company formation fees charged by the Malta Business Registry are small. Registration starts at €100 for authorised share capital up to €1,500 and rises with capital to a maximum of €1,900. The annual return starts at €85. Both fees are lower than the paper rates many guides still quote, because filing moved online on 1 March 2025.

Registry fees are only a small part of Malta company formation fees, but the table shows why most small companies keep their authorised capital at or just above the €1,164.69 minimum. Every step up in capital raises the registration fee once and the annual return fee every year. Our guide to Malta company registration fees has the full fee schedule.

Other Registry Fees

Reserving a company name costs €10 and holds it for three months, renewable for three more. The annual beneficial owner confirmation carries no Registry fee, and since July 2026 many companies owned only by individuals no longer have to file it. The Registry lists no fee for filing the yearly accounts.

Late Filing Penalties

The Registry's penalties cost far more than any Malta company formation fees. A late annual return or late accounts can cost up to €2,329 plus €46 a day, and beneficial ownership defaults up to €5,000 plus €100 a day. These are maximums, but even a small penalty wipes out years of savings on filing fees. Our guide to the Malta annual return and beneficial owner confirmation lists every deadline.

Share Capital Is Not a Fee

A private company in Malta needs authorised share capital of at least €1,164.69, and at least 20% of each share, €232.94 at the minimum, must be paid when the memorandum is signed. That money buys the shares. It stays in the company and can be used as working capital, so it is not part of the cost of setting up a company in Malta.

The Registry still asks for proof. Before it registers the company, you file a bank deposit slip showing that the paid-up capital was paid into an account for the company in formation, with the company's name on it. We arrange this step with you, because it is the one that most often holds up a new company.

A public limited company is different. It needs at least €46,587.47 of authorised capital, with 25% paid up, so it only makes sense for larger or listed businesses. Licensed companies, such as gaming operators and payment firms, also need far more capital, set by their regulator rather than by company law.

Malta Company Set Up Cost in the First Year

The realistic Malta company set up cost for the first year is about €6,800 to €10,500 plus VAT for a small company, including our formation fee, the legally required yearly services and a business account. The table starts from our quoted price and adds every cost a normal first year brings.

The total cost of setting up a company in Malta moves with four things: whether the company needs a full audit, how many transactions it has, whether it registers for VAT and whether it needs a Maltese director. A holding company with dividends to pass up the chain, or a trading company with EU customers, sits higher in the range.

First-Year Cost by Company Profile

Whatever the profile, the Malta company formation cost itself stays the same: from €1,299 for a standard company.

Read more: company formation with a bank account and the cheapest country to form a company in Europe.

Yearly Running Costs of a Malta Company

The yearly running costs of a Malta company start at about €4,400 plus VAT for the registered office, secretary, compliance file, accounts and tax return, before any audit, VAT or payroll. These yearly items are bigger than the Malta company formation costs themselves. They are the services the law and the tax office require, and through our partners each one has a published starting price.

Registered Office and Company Secretary

The law requires a registered office in Malta and a company secretary. Through our partners, a registered office starts from €900 + VAT a year and company secretary services from €900 + VAT a year. The secretary keeps the registers, prepares the annual return and handles changes. In a private exempt company, the sole director can act as secretary, which removes one fee.

Accounting and Bookkeeping

Our partners' accounting retainer starts from €1,500 + VAT a year. It covers the year-end management accounts, liaising with the auditor, the financial statements, a Xero subscription and up to 20 transactions a year. A busier company pays a yearly fee on top, by the number of transactions.

Transactions include sales invoices, purchase invoices, bank payments and receipts and payroll entries. Our page on accounting services for Malta companies explains what the retainer covers.

Tax Return

The company tax return starts from €500 + VAT through our partners. It is due nine months after the year end, and the tax is paid when the return is filed. Shareholder refund claims are a separate step after each dividend, and many firms bill them separately.

VAT Registration and Returns

VAT registration costs from €300 through our partners. A company registered under Article 10 files quarterly returns, from €200 per return, so about €800 a year, plus €100 for each recapitulative statement on EU business sales. A small local business under €35,000 a year can use the Article 11 exemption and file one annual declaration instead. Our guides on how to register for VAT in Malta and Malta VAT returns and filing deadlines cover the options.

Annual Return and Compliance

The annual return costs €85 at the Registry for a company with capital up to €1,500, plus €200 + VAT to prepare and file. Our partners' compliance and corporate file services start from €600 + VAT a year. A beneficial owner confirmation, where the company still needs one, costs from €300 + VAT to prepare.

Directors

A Maltese director is not required by law, but some companies want one for tax residence or banking. Through our partners, a corporate director starts from €1,500 + VAT a year and an individual director from €2,000 + VAT a year. See our page on company director services in Malta.

Payroll

A company with staff pays €350 once to set up payroll software and €30 per payslip, with the FS3, FS5 and FS7 forms included. The employer also pays social security at 10% of salary, capped at €55.93 a week per employee in 2026, plus 0.3% to the maternity leave fund. Our page on payroll services in Malta covers the monthly forms.

Audit Costs and the 2025 Exemption

Audit costs used to be a fixed part of the cost of setting up a company in Malta, because every company needed a statutory audit. Since the Audit Exemption Rules 2025, a small company may need only a cheaper review report, or no audit at all. The rule depends on three limits: a balance sheet of €46,600, turnover of €93,000 and two employees.

The status depends on two consecutive years, so a company that grows past the limits moves back to a full audit. The start-up waiver applies to companies whose shareholders are individuals who qualified at MQF level 3 or above within the last three years, with turnover up to €80,000. A company in that group that still has an audit can deduct 120% of the fee for tax, capped at €700.

Audit fees vary with the number of transactions, the quality of the books and the complexity of the group. Clean monthly bookkeeping is the cheapest way to keep the audit fee down. Our page on audit services for Malta companies explains each option.

Tax Costs for a Malta Company

A Malta company pays 35% tax on its profits, and shareholders claim most of it back when the company pays a dividend. On trading profits the refund is six-sevenths, so the effective rate is about 5%. Of all the costs of setting up a company in Malta, the one to plan for here is the cash flow: the company pays the full 35% first and the refund comes later.

How the Refund Works in Numbers

Take €100,000 of trading profit. The company pays €35,000 in tax. When it pays the profit out as a dividend, the shareholder claims six-sevenths of the tax, which is €30,000. The net tax is €5,000, or 5%. Passive interest and royalties get a five-sevenths refund, and income from a participating holding can be refunded in full.

When the Refund Arrives

The law says a refund is paid within 14 days of falling due, but the tax office can extend that by 12 months for checks, and claims must be made within four years. Plan your cash as if the 35% is gone for a while, and treat the refund as money that comes back, not money you never pay.

The 15% Option Is Not a Discount

Since Legal Notice 188 of 2025, a company can elect a final 15% tax with no refunds, locked in for five years. The 15% can never be lower than the normal tax minus the refunds, so a trading company that would pay 5% after refunds pays more under the option. It buys simplicity and no refund cash flow, not a lower bill.

Provisional Tax and Late Payment

Provisional tax is paid on 30 April, 31 August and 21 December, at 20%, 30% and 50% of the benchmark from the latest return. Unpaid tax carries interest of 0.6% a month, so a late payment of €10,000 costs €60 for every month it stays unpaid. See our guide on how to file a Malta company tax return.

Read more: Malta tax return deadlines and Malta tax accounting rules for companies.

Banking Costs for a Malta Company

Banking is a smaller part of the cost of setting up a company in Malta, and it depends on who owns the company. A local company pays around €30 a month at a Maltese bank. A company owned from abroad pays separate tariffs: HSBC Malta charges an International Company €175 a month, BNF charges international corporate customers €1,500 a year per account, and due diligence fees run from €100 to €2,500 before the bank decides.

Our banking partners charge €30 to €100 a month, with an opening fee from free to €500, no minimum balance and no foreign-ownership surcharge. They open online in days. Our guide on how to open a Malta business bank account compares both routes line by line.

Office and Substance Costs

For most small companies, an office is not part of the cost of setting up a company in Malta beyond the registered address. An office starts to matter when a bank, a regulator or the tax position needs real presence in Malta, such as local management, staff or a licence.

For a licensed business, the regulator usually expects key people and an office in Malta, and those costs dwarf the Malta company formation cost. For a holding or trading company managed from abroad, a registered address and well-run board meetings are usually enough, which keeps the Malta company set up cost low. Our page on virtual office services in Malta covers the options.

Read more: Malta company director residency requirements and how to set up a company as a non-resident.

Malta Company Formation Cost vs Cyprus, Ireland and the UK

Malta company formation cost is in the middle of the range for English-speaking jurisdictions. Malta is cheaper to set up than Ireland but costs more each year than the UK, mainly because of the company secretary and the audit or review.

On Malta company formation cost alone, the UK is the cheapest to set up and run but is outside the EU. Cyprus is similar to Malta on setup but still needs a full audit for every company. Ireland costs more at the start, and Malta offers the lowest effective tax on trading profits through the refund system.

Malta vs Cyprus Costs

Against a Malta company formation cost from €1,299, Cyprus formation starts from €1,200 with us and taxes companies at a flat 15% since January 2026, with no refund step. Every Cyprus company still needs an audit. See our guide to starting a limited company in Cyprus.

Malta vs Ireland and the UK Costs

Ireland starts from €1,899 with us and needs an EEA director or a bond, which adds cost, as our guide to Irish company costs explains. The UK starts from €350 with the Companies House fee included and has the lowest running costs, set out in our guide to the cost of setting up a UK company.

Common Mistakes That Raise Malta Company Costs

Most founders who overspend on the cost of setting up a company in Malta do it in the first year, through a few avoidable choices. These are the mistakes that push Malta company formation costs up the most.

Choosing More Share Capital Than You Need

Authorised capital drives two of the Malta company formation fees you pay to the Registry. A company with €5,000 of authorised capital pays €294 to register and €120 for every annual return, against €100 and €85 at up to €1,500. Unless a bank, a regulator or a business partner needs more, keep the capital at or just above the €1,164.69 minimum. You can increase it later when the business needs it.

Paying for a Full Audit You Do Not Need

Old advice says every Malta company needs a full audit. Under the Audit Exemption Rules 2025, a company within two of the three limits can file a review report, which often costs 30% to 50% less, and one within all three needs neither. Check the limits every year, because status depends on two consecutive years.

Budgeting at 5% Tax From Day One

The 5% effective rate only arrives after the company pays 35% and the shareholder claims the refund, which can be delayed by up to 12 months. Founders who budget at 5% can run short of cash in the first year. Plan for the full 35% until the first refunds arrive.

Paying Late Filing Penalties

A late annual return or late accounts can cost up to €2,329 plus €46 a day, and ownership defaults up to €5,000 plus €100 a day. That is more than many companies pay for a full year of services. Put every deadline in the calendar on the day the company is registered, or let a secretary track them.

Registering for VAT Under the Wrong Article

A company under Article 11 does not charge VAT but cannot recover the VAT it pays. A company selling to EU businesses or with large VAT costs usually saves money under Article 10, even with quarterly returns. Choose the article for how the company really trades, not for the lowest admin cost.

Bottom Line

Malta company formation fees are low: from €1,299 with us, with the €100 Registry fee included and €232.94 of capital that stays in the company. Running it is where the cost sits. The registered office, the secretary, the compliance file, the accounts and the tax return come to about €4,400 plus VAT a year before any audit, VAT or payroll.

A realistic first year for a small company is about €6,800 to €10,500 plus VAT, including a business account. Keep the share capital low, check the audit exemption every year, plan your cash for the full 35% tax and never miss a 42-day filing. We price every line of the cost of setting up a company in Malta before you start, so the first year holds no surprises.

Sources

• Malta Business Registry, fee structure
• Malta Business Registry, annual filings
• Malta Business Registry, online incorporations through BAROS from 1 March 2025
• Malta Business Registry, evidence of paid-up share capital
• Companies Act (Fees) Regulations, S.L. 386.03
• Companies Act, Cap. 386
• Audit Exemption Rules 2025, L.N. 139 of 2025
• Final Income Tax Without Imputation Rules, L.N. 188 of 2025
• Income Tax Management Act, Cap. 372
• Commissioner for Tax and Customs, VAT changes for small businesses from 2025
• Social Security, Class 1 contributions 2026