21 February 2026
Open a Private Limited Liability Company in Malta
Learn how to set up a private limited liability company in Malta, from the incorporation documents to registration. Our Maltese attorneys can assist you.
Most foreign investors coming to Malta choose the limited liability company as a business form to carry out their activities. This is how this type of company became the most popular type of structure in Malta. There are two types of limited liability companies in Malta, the private limited liability company and the public limited liability company. Our Maltese lawyers can offer information on the private entity in the following lines.
| Quick Facts | |
|---|---|
| Best suited for | Small or medium-sized businesses |
Minimum share capital | EUR 1,165 |
Residency requirements to open an LLC (YES/NO) | NO |
| Minimum shareholders | 1 (single-member companies are allowed) |
| Incorporation time | 2 weeks (approx.) |
| Private exempt company (YES/NO) | YES, under certain conditions. Our attorneys can explain. |
| Corporate income tax rate | 35% (shareholder refunds can lower the effective rate; an optional 15% final tax is available from year of assessment 2025) |
| VAT Registration | Mandatory for businesses offering taxable services/supplies. |
| General required documents for company incorporation | – Articles of Association, – registered office address, – information on director/shareholder, – proof of deposited capital, etc. |
| Legal framework for LLCs | Companies Act of 1995 |
| Bank account required for shared capital (YES/NO) | YES |
| Special permits and licenses | Industry-specific (healthcare, hospitality, finance, construction, etc.) |
| Virtual office possibility (YES/NO) | YES |
| General steps for opening an LLC | – reserve business name, – prepare statutory documents, – register with the Malta Business Registry, – register for tax purposes, etc. |
| How can our law firm help? | Our lawyers will guide you through every step of the incorporation process. |
What is a private limited liability company in Malta?
The Maltese private limited liability company is known worldwide as the LLC or the LTD. The LLC falls under the regulations of the Companies Act (Cap. 386) in Malta and has the following characteristics:
- it may have a single shareholder and a maximum of 50;
- the right to transfer shares is restricted by the articles of association;
- the company may not trade its shares on the stock market.
The private limited liability company can be registered by foreign investors or their representatives, who can be professional agents or even a law firm in Malta. Please discover our infographic on this topic:
Requirements for a Maltese private limited liability company in 2026
The most important document related to the opening of a private limited liability company in Malta is the articles of association which must clearly state the fact that the company is a private one. In order to be deemed a local company, it must have a registered address in Malta, and the shareholders must also deposit a minimum share capital of approximately 1,165 euros. It must be fully subscribed upon the registration of the Maltese LLC.
Registration of private limited liability companies in Malta
Malta now provides for a reduced period of time for the incorporation of private limited liability companies. Depending on its activities, it must also apply for various licenses or permits before being allowed to operate. The company registration process of a Maltese LLC in 2026 consists of:
- company name reservation;
- preparation of the statutory documents;
- depositing the share capital;
- registration with the Malta Business Registry;
- obtaining the business license;
- registration for VAT;
- registration for employment purposes.
A private limited liability company in Malta is a company that restricts the right to transfer shares, prohibits any invitation to the public to subscribe for any shares, and limits the number of members to 50.
Below is a video presentation about private LLCs in Malta that can help you when registering this kind of structure:
Public limited company in Malta vs. the private one
Investors can also choose to open a public limited company in Malta. A public company is a company that does not qualify as a private company. Unlike private companies, public companies have specific regulations and requirements. Our attorneys in Malta will present you with the main features of this type of company.
A public company in Malta can offer its shares or debt certificates (debentures) to the general public. Individuals who are not connected to the company can buy a part of it by purchasing these shares or debentures.
To sell shares or debentures, a firm must officially register as a public company. When it offers shares to the public, it has to provide potential buyers with a prospectus. This is a document that contains important information about the company and the investment so that interested buyers can make informed decisions.
Taxes for a limited liability company in Malta
Limited liability companies in Malta must comply with their tax obligations. Our Maltese lawyers will present you with the most important taxes applied to this type of company.
The standard corporate income tax rate is 35% and must be paid by limited liability companies on their worldwide income. Maltese companies can claim relief by way of a tax credit for foreign taxes paid on their worldwide income. This credit can be used to offset the applicable Maltese taxes, reducing the overall tax liability.
In addition to the CIT, limited liability companies in Malta may be subject to other taxes and obligations, depending on their activities and circumstances. Such taxes include VAT (standard rate 18%), social security contributions to their employees, customs duties, or stamp duties. Our Maltese lawyers can explain more about taxes.
Business updates for 2026
Here are some updates to consider when doing business in Malta in 2026:
- In 2026, subsidiaries in Malta will have to update beneficial ownership data within 14 days of any modification. This also includes share transfers or alterations in control.
- The rules for opening a bank account in Malta in 2026 have been simplified by foreign entities wishing to operate in this market.
- Malta wants to invest around EUR 100 million for the proper implementation of AI tools & technology & blockchain adoption. In addition, companies will be able to benefit from an almost 175% deduction on R&D operating expenses.
The economy of Malta in a few lines
A private limited liability company in Malta is often the first option available to local and foreign entrepreneurs looking for business expansion. But to get an idea of the country’s economic direction, you can discover the following information:
- Malta’s economic growth was around 6% in 2024. GDP growth was about 4% in 2025, driven by tourism, private consumption, foreign investments, and domestic demand, among other important factors.
- The inflation rate (HICP) was about 2.4% in 2024 and about 2.3% in 2025.
- One of the drivers of Malta’s economy was tourism in 2024 and the same strong sector is expected to largely support development in this direction in 2025.
We can help foreign citizens looking to buy a house in Malta, in addition to assistance in private LLC formation. For assistance in opening a private limited liability company in 2026, please contact our attorneys in Malta.