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New York
Fri,Jul 26, 2024, 11:58 pm
Walnut
Fri,Jul 26, 2024, 08:58 pm
Valletta
Sat,Jul 27, 2024, 05:58 am
London
Sat,Jul 27, 2024, 04:58 am
Auckland
Sat,Jul 27, 2024, 03:58 pm
Information
Income Tax Consolidation
Tax Information
Registration Fees
Registered Office Address
Domicile and Residence
Malta Residence ID Card
Setup Holding Comapny
Register Malta Company
Service
Virtual Office and Maildrop
Accountant and Auditors
Fri,Jul 26, 2024, 11:58 pm
Walnut
Fri,Jul 26, 2024, 08:58 pm
Valletta
Sat,Jul 27, 2024, 05:58 am
London
Sat,Jul 27, 2024, 04:58 am
Auckland
Sat,Jul 27, 2024, 03:58 pm
Information
Income Tax Consolidation
Tax Information
Registration Fees
Registered Office Address
Domicile and Residence
Malta Residence ID Card
Setup Holding Comapny
Register Malta Company
Service
Virtual Office and Maildrop
Accountant and Auditors
Malta Company Formation Fees
To eliminate barriers to trade and open business, our legal fees for the drafting of the Memorandum and Articles of Association of a Maltese registered company is set at just 500 Euro, excluding registration fees, minimum share capital and registered office.
The fees for a Malta Trading and a Malta Holding Company (Malta Holding Modell, please see Income Tax Consolidation) are just 1.250,00 EUR, excluding registration fees, minimum share capital and registered office.
The registration fees payable to the Maltese Registry of Companies are calculated on the authorised share capital of the company. A company with an authorised share capital of less than 1,500 Euro is subject to a minimum company registration fee of 245 Euro. The registration fees are set forth in the Companies Act (Fees) Regulations – S.L. 386.03 – which registration fees may be summarised as follows:
| Share Capital (Authorised) | Registration in Paper Format: Fee Payable |
| Up to €1,500 | €245 |
| Over €1,500 but not exceeding €5,000 | €245 with the addition of €15 for each €500 or part thereof in excess of €1,500 |
| Over €5,000 but not exceeding €10,000 | €350 with the addition of €20 for each €1,000 or part thereof in excess of €5,000 |
| Over €10,000 but not exceeding €50,000 | €450 with the addition of €20 for each €2,500 or part thereof in excess of €10,000 |
| Over €50,000 but not exceeding €100,000 | €770 with the addition of €20 for each €10,000 or part thereof in excess of €50,000 |
| Over €100,000 but not exceeding €250,000 | €870 with the addition of €10 for each €15,000 or part thereof in excess of €100,000 |
| Over €250,000 but not exceeding €500,000 | €970 with the addition of €10 for each €10,000 or part thereof in excess of €250,000 |
| Over €500,000 but not exceeding €1,000,000 | €1,220 with the addition of €20 for each €20,000 or part thereof in excess of €500,000 |
| Over €1,000,000 but not exceeding €2,500,000 | €1,720 with the addition of €10 for each €50,000 or part thereof in excess of €1,000,000 |
| Over €2,500,000 | €2,250 |
Please note that whenever the authorised share capital is increased, the company must pay an amount representing the balance between the authorised share capital as increased, and the authorised share capital, prior to the increase. By way of example, if a company is incorporated with an authorised share capital of 1,200 Euro and then, subsequently, this authorised share capital is increased to 5,000 Euro, then the company must 105 Euro (350 Euro for an authorised share capital of 5,000 Euro less the original 245 Euro) registration fees. It is possible to circumvent payment of this increase, through the allotment of shares issued at a premium.
Malta Company Annual Return
Every Company registered in Malta, irrespective of whether it is a private or public company must file an Annual return to the Maltese registry of companies on a yearly basis. The contents of the annual return are set forth in schedule 7 to the Companies Act and the execution and filing thereof is typically entrusted to the Company secretary, albeit any director may also execute and file the return.
Article 184(2) of the Companies Act prescribes that the filing of the annual return must be filed within forty-two (42) days after the date to which it is made up. As the annual return is made on the anniversary of the registration of the company, effectively this means that the company secretary or company director should ensure filing thereof by not later than forty-two (42) days from the day of its formation.
Late filing shall not bring the nullity of the annual return, however, it shall trigger off penalties of late filings. Malta company annual return fees payable to the registry of companies are set forth by the Companies Act (Fees) Regulations – S.L. 386.03, and calculated in accordance to the authorised share capital of the Company. A copy of such table is hereby being reproduced below for ease of reference:
| Share Capital (Authorised) | Annual Return Fee |
| does not exceed 1500 | 100 |
| Exceeds 1,500 but not 5,000 | 120 |
| Exceeds 5,000 but not 10,000 | 135 |
| Exceeds 10,000 but not 50,000 | 300 |
| Exceeds 50,000 but not 100,000 | 400 |
| Exceeds 100,000 but not 250,000 | 600 |
| Exceeds 250,000 but not 500,000 | 800 |
| Exceeds 500,000 but not 1,000,000 | 900 |
| Exceeds 1,000,000 but not 2,500,000 | 1,200 |
| Exceeds EUR 2,500,000 | 1,400 |
| (SICAVs) | 1,000 |
Since the relevant Malta Company Annual Return fees are calculated in accordance to the authorised share capital of the company, it is possible to contain costs, through the use of share premium which has the effect of ensuring that the authorised share capital remains at a low threshold whilst ensuring that the issued paid up capital is allotted to a very high premium.
SICAVs are still obliged to file an annual return, however, most of the fields set forth in the Seventh Schedule are inapplicable to them. The reason for this is that SICAVs are used for a number of very specific uses, such as corporate vehicles for collective investment schemes. Subscibers to the units, are, provided the scheme is open ended, able to redeem or purchase new schemes, without triggering reporting requirements (Form T) to the Maltese registry of companies. This derogation from reporting has been extended to the annual return.
Additional Fees apply for:
Registered Office
VAT Registration
Tax Registration
Our qualified accountant (Member of the Institute of Financial Services Practitioners in Malta and Corporate Service Provider) will help you in all aspects of your Malta Privat Limited Company, Malta Holding Company or Public Limited Company formation process, as our services do not stop at registering the company in Malta on your behalf. Our coporate lawyers and accountants will provide you all information regarding corporate tax and incorporate in Malta under maltese companies act.
Do not hesitat to contact us for more information or for a free quote.
