Malta Trading Companies are onshore business companies taxable on a worldwide basis at the normal corporate tax rate of 35%. Shareholders are entitled to a six-sevenths refund, reducing their effective tax rate to 5% at shareholder level. Malta’s corporate tax rate is chargeable on a companies profits after deducting all allowable business expenses.
Companies for Active Trading
Maltese companies are able to conduct any business activity, whether in Malta or outside Malta, including buying and selling of commodities, agency and representation, consulting and advisory services, e-commerce, online gaming and financial services. Maltese companies are registered under the Maltese Companies Act which is significantly based on UK and European company law.
Maltese Company Law
Maltese company law is very user-friendly and is available in English as both English and Maltese are official languages in Malta. Malta is a member of the European Union and is recognised as a transparent and well-regulated financial centre within the Euro-Mediterranean area. Malta’s financial services regulator, the MFSA supervises Malta’s efficient Companies House or the Malta Registry of Companies.