Tax Registration & VAT Assessment
01
Tax Registration
- CIT registration
- FSS payroll setup
- PE number application
- Jobsplus registration
Tax & Compliance
Malta
Corporate Tax Rate & Compliance
Set up properly. Stay compliant. We support company tax registration, VAT assessment, accounting, and ongoing compliance obligations.
- Tax Registration & VAT Assessment
- Accounting & Filing Support
- Ongoing Compliance Management
Free Consultation
No Commitment
Response in 24h
Trusted By
Tax registration, VAT decisions, and accounting setup belong at the start not after the first filing deadline. We build the compliance calendar before the company trades.
Tax Registration
Corporate income tax and FSS payroll registration
VAT Assessment
VAT obligation, MOSS/OSS, and rate review
Compliance Calendar
Annual return, CIT, and VAT periods mapped
Key Facts
Tax Refund
30%*
Standard VAT
18%
Filing Cycle
Qtly / Annual
Audit Required
Yes all Ltds
*Equivalent to 30% of qualifying trading profits, subject to shareholder eligibility and applicable conditions.
What We Handle
Tax in Malta is not a once-a-year task. It is a combination of registration, VAT management, compliance calendar, and audit readiness. We build the obligations into the business from day one and run them through the year.
02
VAT Assessment
- Threshold assessment
- Rate and MOSS/OSS review
- VAT registration
- Cross-border VAT planning
03
Compliance Calendar
- Annual return filing
- CIT submission
- Quarterly VAT returns
- Deadline tracking
04
Audit Readiness
- Bookkeeping management
- Statutory audit coordination
- Financial statement prep
- Tax refund processing
Connected Services
Tax and compliance works best when it is coordinated with company setup and banking not handled in isolation after the fact.
Preparation Guide
Before you
file.
Avoiding tax problems starts with the right structure, correct registrations, and clear bookkeeping from the very first month of trading.
01
What to Prepare
Have these ready before your consultation.
- Company certificate and memorandum
- Shareholder and UBO details
- Forecasted annual turnover
- Expected supplier & customer countries
- Banking arrangement (live account or pending)
5 documents
typically required at start
02
Mistakes to Avoid
Common pitfalls that create penalties or delays.
- Trading before VAT registration is confirmed
- Mixing personal and company expenses
- Missing the 18-month statutory audit window
- Assuming the 5% rate without proper structure
- Late FSS or payroll registration when hiring
Avoid these
to keep your compliance on track
FAQ
Common Questions
Under Malta’s standard corporate tax system, companies pay tax at 35%. Following a dividend distribution, eligible shareholders, including qualifying non-resident shareholders, may receive a tax refund equivalent to 30% of the company’s qualifying trading profits, leaving an effective Malta tax burden of 5% on those profits. Eligibility depends on the income, shareholder circumstances and applicable conditions.
VAT registration is mandatory once annual turnover exceeds €35,000 for goods or €25,000 for services. However, voluntary registration is also possible and often beneficial for B2B businesses. If you are supplying EU or non-EU customers, MOSS/OSS and import VAT rules may also apply. We assess your position before you trade.
Yes. All Malta Private Limited Companies are required to have their financial statements audited annually by a Maltese Certified Public Accountant. The audit must be completed within 18 months of incorporation for the first year, and annually thereafter. We coordinate the audit as part of our compliance package.
Malta companies must file: annual returns with the Malta Business Registry, audited financial statements, corporate income tax returns, and VAT returns (quarterly or annually depending on turnover). If you have employees, monthly FSS payroll submissions are also required. We manage all of these on a rolling basis.
Yes. Malta does not withhold tax on dividends paid to non-resident shareholders in most cases. The tax refund mechanism is paid directly to the shareholder after the company has paid its 35% CIT. The actual refund timeline is typically 6–12 months after submission, and we track this process for our clients.
We offer a full-service approach: bookkeeping, management accounts, VAT returns, CIT returns, payroll, and audit coordination. You can also bring your own bookkeeper and engage us only for compliance filings and audit management we will confirm the split at the start of the engagement.
Tax Planning, Not Tax Surprises
Most providers register the tax numbers and move on. We build the plan, flag the obligations, and keep the compliance calendar visible all year.
Other Separate
Providers
Tax number issued, nothing else explained
Effective rate quoted without conditions
VAT decisions made too late
No filing deadline visibility
Audit and refund mechanics unexplained
Tax strategy mapped to your business model
Effective rate planning with refund mechanics
VAT registration decided before launch
Compliance calendar shared with client
Audit-ready bookkeeping from month one
Ready to Review Your Tax & Compliance Setup?
We’ll map your tax obligations, VAT position, and compliance calendar before the first filing deadline arrives.
Review Your Tax & Compliance SetupGet started
Structure your Malta tax
correctly from day one.
Malta’s shareholder tax refund depends on the income, shareholder circumstances and applicable conditions. We review your structure, shareholder setup and refund process so your first filing lands correctly.
35%
Standard corporate
tax rate
tax rate
0%
Withholding tax
on dividends
on dividends
30%
Tax refund*
*Equivalent to 30% of qualifying trading profits, subject to shareholder eligibility and applicable conditions.
Meet with A Plus Solutions Quickly!
Schedule a meeting now to learn more about our services or to discover the most suitable solution for your projects.
- Choose a convenient date and time
- Find quick solutions with an online meeting
- Get information about projects tailored to you
Merve · A Plus Solutions
online
Hi Merve — quick question about Malta company setup?10:42
Hey! Happy to help 👋10:43
What line of business?10:43
E-commerce, EU-wide. I’d like to understand the tax requirements.10:44
Happy to help. Let’s review your business and the tax rules that may apply. Shall we arrange a call?10:45
Type a message…
Malta Corporate Tax Rate: What Qualifying Businesses Actually Pay
Under Malta’s standard corporate tax system, companies pay tax at 35%. Following a dividend distribution, eligible shareholders may receive a tax refund equivalent to 30% of qualifying trading profits, leaving an effective Malta tax burden of 5% on those profits. Getting this right depends on how the company is structured, where its income originates, and how dividends are distributed, not just on registering in Malta. We handle the structuring, the refund mechanism, and the ongoing filings together, so the refund you are eligible for is claimed correctly rather than remaining a figure you read once and never see applied.
Compliance doesn’t stop at incorporation. VAT registration, annual returns, and audit requirements all need to stay current as your business grows.
How the Malta Corporate Tax Rate Refund Works
Malta taxes company profits at the standard 35%. Following a dividend distribution, eligible shareholders may receive a tax refund equivalent to 30% of qualifying trading profits, leaving an effective Malta tax burden of 5% on those profits. Eligibility depends on the income, shareholder circumstances and applicable conditions. The refund is processed by the Malta Inland Revenue after the dividend distribution and annual return are filed correctly, which is why the structuring and the filing calendar matter as much as the registration itself. Get either wrong and the refund is delayed or reduced, even though the company itself remains fully compliant.
Beyond the Tax Rate: Staying Compliant
VAT registration is required once turnover crosses the relevant threshold or for specific cross-border activities regardless of turnover. Annual returns and audited financial statements are due every year a company is active, and missing these deadlines can affect the refund mechanism as well as triggering penalties. We build the compliance calendar into the tax structuring from day one, rather than treating registration and ongoing compliance as separate problems.
For official guidance on Malta’s tax system, see the Malta Inland Revenue Department.
- See how tax structuring fits into a full Malta company formation
- Read more on why Malta offers this advantage as an EU base