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 Malt
a, 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