Company Incorporation in Malta
Formation of a Maltese company under the Companies Act (Cap. 386) at the Malta Business Registry, which issues the Certificate of Registration on filing the Memorandum & Articles and the beneficial-owner declaration (Form BO1) via the BAROS electronic portal. The private limited company (Ltd) is the default vehicle — minimum authorised/issued capital €1,164.69 with at least 20% (€232.94) paid up, a single member is permitted, and a company secretary is mandatory. A public company (plc) needs €46,587.47 authorised capital with 25% paid up. Foreign ownership is unrestricted; a foreign body corporate may hold 100%.
3–10 business days
EUR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Private Limited Liability Company (Ltd)The default Comriq vehicle — trading or holding company for international founders, benefitting from the 35% rate with the 6/7ths shareholder refund | Public Limited Company (plc)Larger groups or pre-listing businesses — €46,587.47 authorised capital, 25% paid up, minimum 2 shareholders and 2 directors | Partnership (en nom collectif / en commandite)Professional ventures wanting tax transparency; a limited partnership (en commandite) caps limited partners' liability at their contribution | Branch / Oversea CompanyA foreign company establishing a place of business in Malta without incorporating a subsidiary (Cap. 386 Part XI) | Sole Trader (self-employed)Freelancers and micro-businesses — no MBR incorporation; register as self-employed with Jobsplus and the MTCA | |
|---|---|---|---|---|---|
| Minimum owners | 1 | 2 | 2 | 1 | 1 |
| Maximum owners | 50 | Pending verification | Pending verification | Pending verification | 1 |
| Minimum directors | 1 | 2 | Pending verification | Pending verification | Pending verification |
| Liability | limited | limited | unlimited | unlimited | unlimited |
| Foreign ownership | Yes | Yes | Yes | Yes | Pending verification |
| Tax treatment | Opaque - taxed as a company at 35% on chargeable income (Income Tax Act Cap. 123). On distribution, shareholders can cla… | Opaque - taxed as a company at 35%; same imputation/refund system as the Ltd. | By default a commercial partnership is treated similarly to a company for Maltese tax, but a partnership can elect to be… | Not a separate legal person - the foreign parent is taxed in Malta on the branch's Malta-source/attributable income at 3… | Transparent - income taxed in the individual's hands at the progressive personal income-tax rates; the individual pays C… |
| Audit required | Yes | Yes | Pending verification | Yes | No |
| Audit threshold | Audit is in principle mandatory for ALL Maltese companies regardless of size (financial statements must be audited by a … | Mandatory audit; a public company must approve audited accounts within 7 months of year-end (Companies Act Art. 182, rep… | A commercial partnership registered with the MBR is generally subject to accounting/audit obligations analogous to compa… | An oversea company that establishes a branch must register and periodically file the parent's accounts and the branch re… | No company-law audit (not a registered company). Bookkeeping and income-tax/VAT obligations apply. |
| Annual compliance | High | High | Medium | Medium | Low |
| Typical use | The default Comriq vehicle in Malta: EU-resident private company used as a trading or holding company by international f… | Pre-listing groups, regulated/financial-services businesses and larger enterprises needing an unlimited shareholder base… | En nom collectif (general partnership - all partners have unlimited joint and several liability) or en commandite (limit… | A foreign body corporate registering a branch/place of business in Malta under Companies Act Cap. 386 Part XI (oversea c… | A resident individual registering as self-employed with Jobsplus and the MTCA, obtaining a VAT number where required. |
What we will need from you
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Memorandum & Articles of Association signed by each subscriber
Per subscriber. Names the registered office in Malta, the company secretary and the directors.
Evidence the minimum share capital is deposited (bank deposit advice)
€1,164.69 minimum for an Ltd with at least 20% (€232.94) paid up; €46,587.47 with 25% paid up for a plc.
Identity document (passport / ID) per shareholder and per director
Per shareholder and per director. A company secretary must also be named.
Proof of registered office in Malta
Beneficial-owner declaration (Form BO1)
Names beneficial owners holding above the 25% threshold, including indirect foreign owners.
For a foreign corporate shareholder: certificate of incorporation, memorandum and a board resolution authorising the subscription
Documents executed abroad are typically certified and apostilled (Hague states) or consularised (non-Hague), with a certified translation where not in English. The exact per-person list and certification route are confirmed at quote against the MBR formation guidance and Cap. 386.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Company registration fee — electronic filing (BAROS), authorised share capital up to €1,500one line of this schedule appliesVerified 2026-09-10 from the MBR fee-structure page (rendered fully). This is the tier that applies to a typical Ltd formed at the €1,164.69 minimum capital. | €100Read at source on 2026-09-10 |
| Company registration fee — electronic, higher capital bands (formula)one line of this schedule appliesVerified electronic/BAROS schedule from mbr.mt: €1,501–5,000 = 210 + 12 per 500 over 1,500; 5,001–10,000 = 294 + 17 per 1,000 over 5,000; 10,001–50,000 = 379 + 17 per 2,500 over 10,000; 50,001–100,000 = 651 + 17 per 10,000 over 50,000; 100,001–250,000 = 736 + 8 per 15,000 over 100,000; 250,001–500,000 = 816 + 8 per 10,000 over 250,000; 500,001–1,000,000 = 1,016 + 17 per 20,000 over 500,000; 1,000,001–2,500,000 = 1,441 + 8 per 50,000 over 1,000,000; over 2,500,000 = 1,900 (cap). Left null because this band is capital-driven, not a single figure — quote against the specific authorised capital. A plc's €46,587.47 minimum falls in the 10,001–50,000 band. | Confirmed before payment |
| Company registration fee — paper filing (by authorised share capital)one line of this schedule appliesThe paper schedule is higher than the electronic one — it starts at €245 (up to €1,500 capital) and is capped at €2,250 for the top band. Only these endpoints were confirmed; the intermediate paper bands did not render, so re-confirm against the MBR fee page / S.L. Electronic filing (€100) is the norm and the figure to lead with. | Confirmed before payment |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Name Reserved
Confirm the proposed name is available and compliant with the MBR before filing the Memorandum.
Capital Deposited
Deposit at least 20% of the minimum issued capital (€232.94 on the €1,164.69 minimum) into a Maltese bank account and obtain the deposit advice.
M&A + BO1 Filed
Submit the Memorandum & Articles and the beneficial-owner declaration (Form BO1), and pay the registration fee, via the BAROS electronic portal.
Certificate Issued
MBR issues the Certificate of Registration; the company acquires legal personality.
Tax, VAT & Employer Registration
Register with the MTCA for income tax and (where applicable) VAT, and as an employer for FSS / social security.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
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Verified September 2026
Requirements and statutory fees are set by Malta Business Registry (MBR), Registrar of Companies and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.