Leads Prifinance and personally oversees complex multi-jurisdiction structures. Your Maltese setup gets partner-level review before anything is filed.
Register a company in Malta, the 35% that nets to five.
Set up a Maltese Ltd: full EU membership with English as an official language, the imputation system that refunds most of the 35% headline down to an effective 5% on trading profits, zero withholding on dividends out, and licences (gaming, fintech, maritime) the industry actually respects. The other half of the story: the refund is real money that arrives after real waiting, the banks are slow and thorough since the greylist era, substance expectations are genuine, and large groups now meet the 15% global minimum.EU membership with English official, the imputation engine netting trading profits to ≈5%, 0% on dividends out, and licences the industry respects. The other half: the refund is real money after real waiting, banks are slow and thorough since the greylist era, substance is the entry ticket, and big groups meet the 15% floor.
Updated

How 35% becomes five.
Malta built its niche on a mechanism, not a myth. Companies pay the full 35% on profits, and when those profits are distributed, shareholders claim back six-sevenths of the tax, netting an effective 5% on trading income through a two-tier structure your accountant runs on rails. Around that engine sits a genuinely useful platform: EU membership with every passporting right that brings, English as an official language of law and business, zero withholding on outbound dividends, a participation exemption for holdings, and licence regimes (the MGA in gaming, the MFSA in finance, one of the world's great ship registries) that industries treat as the credible European home.
The terms. The refund is a cash-flow event, not a bookkeeping trick: you pay 35% first and the six-sevenths comes back after filings and processing, weeks to months your working capital must carry. That is why an elective flat tax now exists as the simpler alternative for those who prefer paying five-ish once over paying thirty-five and reclaiming. The greylist episode ended in 2022, and its legacy is a compliance culture that makes banks slow, thorough and allergic to paper constructions: substance, real management and clean files are the entry ticket, not decoration. Large multinational groups now meet the EU's 15% minimum regardless of refunds. And the golden-passport era ended in court in 2025; residency programmes continue, citizenship-by-investment does not. Malta rewards the properly structured, which has always been our favourite kind of jurisdiction.
A mechanism, not a myth: pay 35%, reclaim six-sevenths on distribution, net ≈5%, on rails, for decades. Around it: EU passporting, English-language law, 0% outbound withholding, participation exemption, and MGA/MFSA/ship-registry licences that anchor whole industries.
The terms: the refund is a cash-flow bridge of weeks to months (or take the elective flat tax and skip the cycle), post-greylist banks demand substance and clean files, Pillar Two floors large groups at 15%, and citizenship-by-investment died in court in 2025 while residency lives on. Malta rewards the properly structured.
Two ways to start.
Company
Registration of a Maltese Ltd: MBR incorporation, tax registrations and the first year of the registered office.
Optional add-ons: two-tier refund structure (holding + trading) from $1,900, MGA / MFSA licensing scoped per case, residency (MPRP) support from $3,500, accounting from $350/month, renewal from $1,800/year.Add-ons: two-tier structure from $1,900 · licensing scoped · MPRP from $3,500 · accounting from $350/month · renewal from $1,800/yr.
Start with a consultation →Company + Bank Account
Everything in the first package, plus a bank or EMI account. We prepare the file, submit it and defend it, with post-greylist realities stated up front.
Optional add-ons: two-tier structure from $1,900, licensing scoped, accounting from $350/month, renewal from $1,800/year.
Start with a consultation →What our clients open in Malta.
The licences anchor industries; the refund engine serves trade; the flag serves fleets.The licences anchor industries; the engine serves trade; the flag serves fleets.
The industry's European home. Licences counterparties respect.
Participation exemption, 0% dividends out, EU directives.
MFSA regimes from EMIs to funds. Heavy and credible.
One of the world's great registries, plus VAT-planned yachting.
The classic 5%-effective route for international trade.
MPRP and ordinary residence. The EU base with English daily life.
The European home.
0% out, exemptions.
Heavy and credible.
A top-tier flag.
The ≈5% route.
MPRP - what exists.
Why Malta.
35% paid, six-sevenths back. Effective 5% on trading profits.≈5% on trading.
Full membership, passporting, and law you can read natively.Passporting, readable law.
No withholding on distributions. The exit is clean.A clean exit.
MGA and MFSA names open doors across the industry.MGA, MFSA, the flag.
A top-tier flag with real maritime infrastructure behind it.Top-tier, real.
The strictest files in the Med. Which is now the selling point.Strict files as the pitch.
Malta vs the alternatives.
The comparison, as of 2026:Cyprus: the simple 12.5%. Ireland: substance at scale. Estonia: tax on distribution only. Madeira: Portugal's licensed 5%. Malta: the engine plus the licences. As of 2026.
| Jurisdiction | Corporate tax | Signature story | Signature edge |
|---|---|---|---|
| Malta | 35% → eff. 5% | The refund engine | EU + English + licences |
| Cyprus | 12.5% | The eastern Med base | Simple rate, wide treaties |
| Ireland | 12.5% | The multinationals' home | Substance at scale |
| Estonia | 0% until distribution | The deferral model | Digital-first simplicity |
| Madeira | 5% zone | The Atlantic exception | Portugal's licensed 5% |
What a Maltese Ltd requires.
How registration works.
Six steps. The MBR is quick; the structure choice and the bank are where expertise pays.Six steps. The MBR is quick; the structure choice and the bank are where expertise pays.
Refund route vs flat election, licensing needs - mapped first.
Single Ltd or two-tier, KYC, capital.
Memorandum, articles, certificate issued.
Tax number, VAT, PE registrations.
Office, secretary, board calendar - documented.
File prepared and defended. Banks or EU EMIs, routed by profile.
The refund's cash-flow is the catch: 35% leaves first and six-sevenths returns after filings, weeks to months your treasury must bridge. We model the timing, or route you to the elective flat tax when simpler genuinely beats cheaper.
On the ground in Malta.

Your setup runs with Valletta counsel who file MBR and tax work weekly.
Two-tier structures and refund filings that arrive when promised.
MGA and MFSA applications built to the regulator's actual standard.
A network of offices supporting cross-border structures.
















Maltese taxes, refund and all.
One engine, two ways to run it: the classic pay-and-refund route netting near 5%, or the newer elective flat tax for those who prefer simplicity to the last decimal. Large groups meet the 15% minimum regardless, and everyone meets the substance bar.One engine, two modes: pay-and-refund to ≈5%, or the elective flat tax for simplicity. Large groups floor at 15%; everyone meets the substance bar.
Paid in full first. The system's front door, paid first.The front door, paid first.
Trading profits net to ≈5%; passive income routes to ≈10%.Trading nets ≈5%.
EU-standard, OSS-ready for digital sellers.EU-standard.
The global minimum reaches large multinational groups.15% for big groups.
Owners remain responsible for tax where they live, and CFC rules in many countries look hard at 5% structures without substance. Ours are built with it.
The specialists who'll handle your case.
Walks you from first call to working company - structure, documents, timelines - in plain language, in five languages.
Handles MBR filings, tax registrations and the bank file day to day, so your Maltese company launches without delays.
Active across our channels.
The refund engine, run properly: company, structure, substance and bank in one prepared project. Full support, start to finish.
Talk to a specialist →What people ask about the refund.
Can I open a Maltese company without visiting?+
Yes. The MBR incorporates by power of attorney and the registrations follow remotely. Banks and licence regulators appreciate meeting people, so most clients pair one visit with the account or application. We sequence everything so the trip is short.
How does the 5% actually work?+
Mechanically: the trading company pays 35% on profits; on distribution, the shareholder (typically a Maltese holding above it) claims a six-sevenths refund, netting roughly 5%. It is statutory, decades old and runs on rails when filed properly. The catch is timing: the refund arrives after filings, not with them.
What is the elective flat tax I've heard about?+
A newer alternative: qualifying companies can elect a final flat rate instead of the pay-and-reclaim cycle, trading cash-flow simplicity against the refund route's marginally better arithmetic. Which wins depends on your margins and patience; we model both before you commit.
Does the 15% global minimum kill the refund?+
For large multinational groups above the Pillar Two thresholds, the minimum applies and the effective rate floors at 15%. For everyone below the thresholds, the classic mechanics continue. We tell you which side of the line you sit on before structuring anything.
How slow are the refunds really?+
In numbers: from a few weeks to a few months after compliant filings, depending on the season and the file's cleanliness. It is working capital you must bridge. We build the calendar into your treasury plan, and flag when the flat election spares you the cycle entirely.
What did the greylist do to Malta?+
The 2021-22 FATF episode forced a genuine cleanup: registers verified, enforcement staffed, banks hardened. Malta exited in 2022, and the legacy is the strictest compliance culture in the Mediterranean: slower onboarding, cleaner reputation. For legitimate business it is now the argument, not the objection.
How hard is banking?+
The bottleneck: local banks are thorough and selective, so timelines run three to six weeks with real substance evidence. Many operating clients pair a Maltese account with an EU EMI for day-to-day rails. We route each case by its file rather than promising what compliance departments won't sign.
Is the golden passport gone?+
Yes. The EU Court of Justice ended citizenship-by-investment in 2025 and Malta closed the programme. Residency continues: the MPRP grants permanent residence through investment, and ordinary residence remains open. We advise on what exists, not what used to.
Do I need real substance?+
Yes, and it is the entry ticket rather than gold-plating: local direction, board minutes, a real office and files that show management happening in Malta. Home-country CFC rules and Maltese banks both check. Structures without substance fail quietly and expensively; ours are built with it from day one.
What does it cost and how long does it take?+
From $2,900 for the company, from $4,900 with an account. The MBR takes days; substance setup and the bank stretch realistic zero-to-operating to four to eight weeks. Two-tier refund structures from $1,900; licensing scoped per case. Renewal from $1,800/year.
Founders who wanted it done right.
“As a software development crew at FewMoreTaps OÜ, we've had the pleasure of working with Prifinance on some key financial moves.First of all, navigating the world of corporate banking and finance can be a maze, but Prifinance made it feel like a walk in the park. They helped us set up a corporate bank account without the hassle of jumping on a plane or drowning in paperwork. Everything was done remotely, smoothly…”

“I had their assistance in company registration and I would recommend them. They were answering all my clarification during the process and offering all their supportThank you Daniel and Irinia”

“We found PRIFINANCE COMPANYvia the Internet and asked for help in organizing the opening of their company in Estonia. PRIFINANCE COMPANY specialists helped us a lot with this. Their professional, competent approach and knowledge of their business left us with only the best impressions.”

“I'm thrilled with my experience with PriFinance! They helped me obtain a crypto license in Estonia without any hassle. The team was super understanding and always available to answer my questions and assist. It was great to see how they put effort into preparing the documents to ensure everything went smoothly. I'm delighted with the outcome and highly recommend PriFinance to anyone looking to get a license…”

“Opening an account with Prifinance in a Swiss bank was such an easy and quick process that I was shocked. It all started with the first call, where I received detailed guidance on the required documents and the entire procedure.One of the key highlights was their attention to detail. As someone who usually gets tangled up in paperwork, I was pleasantly surprised when they sent me all the documents and…”

“I recently had the pleasure of working with Boris.. and I must say, it was a fantastic experience. Boris went above and beyond to assist me with my residency needs. His professionalism, knowledge, and dedication truly stood out. I highly recommend working with Boris and the team!”

Other jurisdictions & licenses.
Start your Maltese company today.
Tell us about your business, and a specialist will reply within one business day with a recommendation (refund route, flat election, licence, or a different flag), a timeline and a fixed quote.Tell us about your business - a specialist replies within one business day with a recommendation, a timeline and a fixed quote.