01
Corporate tax
The headline company tax rate is 35%; following a dividend, a shareholder may claim a refund of part or all tax paid where the conditions are met, but this is not an automatic 5% effective rate
02
Owner taxation
Personal tax depends on residence, domicile, income source and any remittance basis; trust or foundation distributions, gains, foreign assets and another country's rules require separate analysis
A tax rate is only one part of an international structure. The headline company tax rate is 35%; following a dividend, a shareholder may claim a refund of part or all tax paid where the conditions are met, but this is not an automatic 5% effective rate.
03
VAT and indirect tax
Standard VAT is 18%; 12%, 7%, 5%, 0% and exemptions apply only to specified categories, while place of supply, reverse charge and input recovery depend on the transaction
04
Cross-border payments
A registered office does not replace effective management. Board decisions, authority, contracts, people, premises, expenditure, risk ownership and business rationale should match the company's role. A bank reviews UBOs, tax residence, source of wealth and funds, capital history, business model, financials, counterparties, markets, projected flows, PEPs and sanctions risk and is not obliged to open an account.
05
Evidence and control
The route connects the name, memorandum and articles, shareholders, director, company secretary, registered office, capital, UBO, MBR registration, MTCA, VAT, accounting and annual filings. A trust is not a company, while a foundation has separate legal personality; control, reserved powers, beneficiaries, UBO, tax and recognition in family countries should be tested before assets move.
FAQ
FAQ
Where should a tax strategy project in Malta start?
The headline company tax rate is 35%; following a dividend, a shareholder may claim a refund of part or all tax paid where the conditions are met, but this is not an automatic 5% effective rate
Can formation or account opening be guaranteed?
This material is general information. Formation, licensing, tax outcomes and account opening depend on the facts and the decision of the competent authority or financial institution.
Why are tax and banking reviewed together?
The headline company tax rate is 35%; following a dividend, a shareholder may claim a refund of part or all tax paid where the conditions are met, but this is not an automatic 5% effective rate. A bank reviews UBOs, tax residence, source of wealth and funds, capital history, business model, financials, counterparties, markets, projected flows, PEPs and sanctions risk and is not obliged to open an account.
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Related routes
- Company formation
- Open primary source
- Bank accounts and private banking
- Open primary source
- Private wealth: foundations and trusts
- Open primary source
- Relevant practice
- Open primary source