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Corporate Tax in Malta

Corporate Tax in Malta

The corporate tax in Malta is set at a 35% rate and it is applicable to limited liability companies, partnerships, cooperatives or associations with profits in the country or outside Malta. Before registering a company in Malta, it is strongly recommended to ask for complete information about the taxation system in the state and the requirements in this matter. Our company formation agents in Malta can provide you with details about how to register a company and about the corporate tax rate imposed on profits. 

Important details about the corporate tax in Malta

Set at a 35% rate, the corporate tax in Malta is imposed for resident and domiciled enterprises in the country, and it is applicable for profits and specific capital gains. Even enterprises which are not subject to domiciliation and residency in Malta are levied with the corporate tax rate of 35%, for both incomes registered in the country or outside the borders. In this matter, the capital gains of these companies won’t be levied any kind of tax. Each company must prepare an annual profit report which can be adjusted only by counting the non-deductible expenses. 

Afterwards, the corporate tax rate will be imposed. The corporate tax regards varied forms of businesses in Malta, and a proper information on this subject besides details about how to incorporate a company can be offered on request by our Maltese specialists in company formation.

What are the business forms subject to corporate tax in Malta?

Limited liability companies, partnerships en commandite, entities, and individuals with partnerships registered outside Malta, cooperatives or any other associations of individuals, whether incorporated or unincorporated and with legal personality or not are subject to the corporate tax rate of 35%. In addition, we mention that certain partnerships are taxed on each partner and not on the firm itself. Regarding the taxation system in Malta, the interesting part is that the country does not impose a withholding tax on the dividends paid to the stockholders of a company.

For a better understanding of the corporate tax and the rules related to the incorporation of a company in Malta, we invite you to contact our team of company formation representatives in Malta.