How to start a business in Malta as a foreigner (2026)

Legal framework

Companies Act (Cap. 386, Laws of Malta); Malta Business Registry (MBR) as registrar; Malta Financial Services Authority (MFSA) for regulated-activity licensing

Key points: starting a business in Malta

1. 01Foreign ownership

   No restrictions on foreign ownership or control. Shareholders and directors of any nationality may hold 100% of a Maltese private limited company (Ltd) without residency requirements. Non-EU nationals who also wish to personally conduct business activities in Malta must obtain the relevant work/residence permit, but this does not affect ownership rights.

   mbr.mt mfsa.mt identita.gov.mt

2. 02Minimum share capital

   Private limited companies require a minimum authorised share capital of €1,165 (€1,164.69), of which only 20% (~€233) must be paid up in cash at the time of incorporation. Public companies (plc) require €46,588 fully authorised.

   legislation.mt ccmalta.com

3. 03Mandatory online registration (from 1 March 2025)

   Since 1 March 2025, all company incorporation and dissolution filings must be submitted through the MBR's digital platform via an MFSA-licensed Corporate Service Provider (CSP). Self-filing without an authorised CSP is no longer accepted for new incorporations.

   mbr.mt mbr.mt

4. 04Registration steps and timeline

   Key steps: (1) reserve company name via MBR portal; (2) draft and sign Memorandum & Articles of Association; (3) submit KYC/due-diligence documents for all shareholders, directors, and UBOs; (4) deposit share capital and file bank confirmation; (5) receive Certificate of Incorporation from MBR. Timeline is typically 24 hours to 5 business days when all documents are in order.

   mbr.mt servizz.gov.mt

5. 05Post-incorporation obligations

   After incorporation, the company must register for income tax (mandatory for all companies) and VAT (mandatory if turnover exceeds applicable thresholds or from first taxable supply). Regulated activities, financial services, gaming, insurance, require a separate MFSA or Malta Gaming Authority licence with higher capital and governance requirements before commencing operations.

   mtca.gov.mt mfsa.mt

6. 06EU single market framework

   As an EU member state, Malta confers full freedom of establishment under TFEU Article 49, and EU-harmonised corporate law directives apply. The 2025 Companies (Amendment) Act strengthened corporate governance and beneficial-ownership transparency in line with the EU Anti-Money Laundering framework, without changing foreign-ownership or capital rules.

   legislation.mt ccmalta.com

Sources

1. 1.mbr.mt/formation-and-registration-of-companies/
2. 2.mbr.mt/2025/01/06/mandatory-submission-of-incorporations-of-companies-and-di
3. 3.legislation.mt/eli/cap/386/eng/pdf
4. 4.mfsa.mt/our-work/legislation/company-law/
5. 5.mfsa.mt/glossary/companies-act/
6. 6.servizz.gov.mt/en/Pages/Economy_-Business-and-Trade/Business-and-Trade/Starting-a-Bu
7. 7.mtca.gov.mt/business-tax/corporate/Company_Registration
8. 8.ccmalta.com/publications/malta-company-formation-faqs
9. 9.ccmalta.com/insights/malta-companies-act-amendments-strengthen-company-compliance
10. 10.identita.gov.mt/expatriates-unit-main-page/eu-nationals/eresidence-document-applicati