
The
corporate tax in Malta is set at a
35% rate and it is applicable to limited liability companies, partnerships, cooperatives or associations with profits in the country or outside Malta. Before registering a company in Malta, it is strongly recommended to ask for complete information about the
taxation system in the state and the requirements in this matter. Our
company formation agents in Malta can provide you with details about how to
register a company and about the
corporate tax rate imposed on profits.
Important details about the corporate tax in Malta
Set at a 35% rate, the
corporate tax in Malta is imposed for resident and domiciled enterprises in the country, and it is applicable for profits and specific capital gains. Even enterprises which are not subject to domiciliation and residency in
Malta are levied with the
corporate tax rate of 35%, for both incomes registered in the country or outside the borders. In this matter, the capital gains of these companies won’t be levied any kind of
tax. Each company must prepare an annual profit report which can be adjusted only by counting the non-deductible expenses.
Afterwards, the
corporate tax rate will be imposed. The
corporate tax regards varied forms of
businesses in Malta, and a proper information on this subject besides details about how to
incorporate a company can be offered on request by our
Maltese specialists in company formation.
What are the business forms subject to corporate tax in Malta?
Limited liability companies, partnerships en commandite, entities, and individuals with partnerships registered outside
Malta, cooperatives or any other associations of individuals, whether incorporated or unincorporated and with legal personality or not are subject to the
corporate tax rate of 35%. In addition, we mention that certain partnerships are taxed on each partner and not on the firm itself. Regarding the
taxation system in Malta, the interesting part is that the country does not impose a withholding tax on the dividends paid to the stockholders of a company.
For a better understanding of the
corporate tax and the rules related to the
incorporation of a company in Malta, we invite you to
contact our
team of company formation representatives in Malta.