MaltaCompany formation, tax and banking

Why people choose Malta

• An EU licence you can use across Europe
• Licences for online gaming (MGA), funds, and e-money or payments (MFSA)
• 35% company tax, but shareholders living abroad get 6/7ths refunded
• Effective 5% on active trading income, 10% on passive income
• English is an official language and the regulator is approachable

Where Malta fits

• iGaming (MGA)
• Funds
• PSPs

Where Malta fits in a structure

Typical role · Regulated licence holder

The Maltese company holds the licence and serves customers across the EU from a real base in Malta. It pays 35% company tax, and when it pays dividends to shareholders living abroad, 6/7ths of that tax is refunded on active trading income, leaving an effective 5%. It relies on genuine operations in Malta and, usually, on EU banking lined up in other countries.

What it depends onThe MFSA and MGA check for local directors, an office, staff and operations, so compliance costs are significant, and the refund depends on the shareholders living abroad.

A simplified picture to explain the idea, not a recommendation. General information, not tax or legal advice.

Opening a bank account

Malta's banking is thinner than its licences deserve — many local banks are cautious about high-risk sectors (gaming, crypto, fintech). We line up EU banking in other countries (Lithuania, Ireland, Luxembourg) as part of most Maltese licensing jobs.

How tax works here

35% company tax, with 6/7ths refunded on active trading income to shareholders living abroad (effective 5%), 5/7ths refunded on passive income (effective 10%), and full credit for tax already paid. Malta has a wide network of tax treaties and full access to EU directives.

Real presence, and who can see the owners

Regulated businesses in Malta need real presence — the MFSA and MGA check for local directors, an office, staff and operations. Compliance costs are significant; the regulator expects you to take it seriously.

When to choose it

Choose Malta when you need an EU licence you can use across Europe for a regulated activity — funds, online gaming, e-money, payments, insurance — and you can genuinely set up operations there.

You get a written comparison, not a sales pitch.

Every Malta recommendation comes as a written comparison with the alternatives — whether the setup will stand up to scrutiny, how easy banking will be, which tax treaties apply, who can see the owners, what it costs to run each year and the risk to your reputation — so you can see the trade-offs before you commit.