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MT
Malta
Doing Business
Malta Business Guide
Malta is an English-speaking EU island state offering a full imputation tax system effectively reducing corporate tax to 5%, strong iGaming regulation, and a strategic Mediterranean location.
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Malta Business GuideMT
Malta
Corporate Income Tax
Malta Tax Brief
Malta offers a competitive corporate tax rate of 35% and a general VAT rate of 18%. Regarding capital gains tax, please refer to the Malta Corporation Tax Summary. Temporary taxes are typically due ev…
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Malta Tax BriefGeneral CIT Rate
35
CIT Return Due Date
After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.
CIT Payment Due Date
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
Estimated Payment Due Date
In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.
Resident WHT (Dividend/Interest/Royalty)
0/15/0
Non-Resident WHT (Dividend/Interest/Royalty)
0/0/0
General Capital Gain Tax Rate
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Composite Effective Average Tax Rate
28.80%
Composite Effective Marginal Tax Rate
-9.75%
MT
Malta
Value-Added Tax
Malta GENERAL VAT RATE
18%
GENERAL VAT RATE FOR MALTA
MT
Malta
Value-Added Tax
Malta Malta
18%
Standard VAT for Malta
MT
Malta
Legal Entity Types
Malta LTD
Limited Liability Company
"LTD" is the abbreviation of Limited Liability Company, it is a legal entity of collective ownership and is used in countries such as Malta. It requires a minimum of one shareholder and one director, …
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Malta LTDOwnership
Collective Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one shareholder
Requirements For Directors
At least one director
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Negative
Minimum Registered Capital Requirement
Starting from 1,200 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
1. 20% of the subscribed capital needs to be paid up before the company is established.
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