Introduction to Malta's Business Landscape
Malta is recognized as a strategic hub for international business within the European Union, offering a robust legal framework and a competitive tax system. For foreign nationals, the process of starting a business involves several administrative layers, primarily managed by the Malta Business Registry (MBR) and the Commissioner for Revenue (CFR).
The jurisdiction is particularly popular for sectors such as iGaming, financial services, maritime, and technology. However, the requirements for entry vary significantly based on whether the applicant is an EU/EEA national or a Third-Country National (TCN).
Common Legal Structures
Foreign investors must first determine the most suitable legal form for their venture. The choice affects liability, taxation, and regulatory compliance.
Private Limited Company (Ltd)
This is the most frequent choice for international residents. It is a separate legal entity where the liability of shareholders is limited to the amount of unpaid share capital. Key requirements include:
- Minimum Share Capital: 1,164.69 EUR ($1,281 USD, Jan 2026). At least 20% of this must be deposited in a bank account prior to registration.
- Shareholders: Minimum of one (for a single-member company) and maximum of 50.
- Officers: At least one director and one company secretary are required.
Sole Trader (Self-Employed)
This structure is simpler to set up but carries unlimited personal liability for business debts. It is generally preferred by individual consultants or small local service providers. Non-EU nationals face significantly stricter hurdles when applying for self-employed status compared to registering a company.
Step-by-Step Registration Process
Registering a company in Malta is efficient and can often be completed within 2 to 5 working days once all documentation is submitted.
- Name Reservation: The proposed name must be unique and approved by the MBR.
- Drafting the Memorandum and Articles of Association: This document outlines the company’s objects, registered office, and internal regulations.
- Capital Deposit: Evidence of the initial share capital deposit (bank receipt) must be provided.
- Registration Fees: Fees are calculated on a sliding scale based on the authorized share capital. For the minimum capital, the fee is approximately 245 EUR ($270 USD, Jan 2026) for paper submissions or 215 EUR ($236 USD, Jan 2026) for electronic filings.
- VAT and Tax Registration: Once the certificate of incorporation is issued, the business must register for a VAT number with the CFR and obtain a PE (Permission to Employ) number if hiring staff.
All active businesses must also register with Jobsplus, the national employment agency, regardless of whether they have employees other than the director.
Specific Rules for Third-Country Nationals (TCNs)
Non-EU/EEA nationals moving to Malta to start a business face specific immigration requirements. Simply owning a company does not automatically grant the right to reside in Malta.
- Self-Employment License: To obtain a work permit as a self-employed person, a TCN must typically meet one of several criteria, such as an investment of at least 500,000 EUR ($550,000 USD, Jan 2026) in capital expenditure within 6 months of the license grant.
- Innovator Visas: Highly innovative startups or those endorsed by the Malta Enterprise may benefit from specific schemes like the Malta Startup Residence Programme, which offers lower capital entry barriers for scalable, tech-oriented businesses.
- Residency: TCNs must apply for a Single Permit or a specific investment-based residency visa via Identità.
Note: Administrative costs and thresholds are subject to change. Foreigners are encouraged to verify current visa requirements with Identità before committing capital.