Malta Compliance Guide
Filing requirements, deadlines, and fees for Malta business entities.
Filing Obligations
Annual Return
AnnualMaltese companies must file an annual return with the Malta Business Registry confirming company details, shareholders, directors, and secretary. The return must include a copy of the annual financial statements.
42 days after the anniversary of registration
€100 (private company); €400 (public company)
€25 per week of delay (private company); €50 per week (public company). Company may be struck off.
Online via the Malta Business Registry portal
Corporate Tax Return
AnnualMalta's headline corporate tax rate is 35%. However, through the full imputation system, shareholders may claim refunds of 6/7ths of the tax paid (for trading income), effectively reducing the tax to approximately 5% once refunds are claimed. This makes Malta attractive for holding and trading structures.
9 months after the end of the accounting period
No filing fee
€50 per month of delay, plus interest at 0.54% per month on unpaid tax.
Online via the Commissioner for Revenue (CFR) portal
VAT Return
QuarterlyMalta levies VAT at the standard rate of 18% (reduced rates of 7%, 5%, and 0% apply to certain goods and services). VAT-registered businesses must file quarterly returns.
Within 45 days following the end of the tax period (quarterly)
No filing fee
Additional tax and interest on late payments.
Online via the CFR VAT portal
Key Dates
Frequently Asked Questions
What is Malta's effective corporate tax rate?
While the headline rate is 35%, Malta's full imputation system allows shareholders to claim refunds of up to 6/7ths of the tax paid by the company on distributed profits. This can reduce the effective tax rate to approximately 5% for trading income and 0%–10% for other income types.
Is Malta a good jurisdiction for crypto companies?
Malta was one of the first EU countries to create a comprehensive regulatory framework for virtual financial assets (the VFA Act, 2018). However, the practical licensing process has been slow. Malta offers EU passporting for licensed activities and a favourable tax environment.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.