You register a company in Malta by reserving the name, preparing the memorandum and articles of association and filing them electronically with the Malta Business Registry (MBR), then paying the fee set by authorised share capital. Once the company exists, it registers with the Commissioner for Revenue (CfR) for tax and, where required, VAT.
Companies in Malta are incorporated at the Malta Business Registry, the public registry that keeps the file of every company: its memorandum and articles, its directors and company secretary, its registered office and the annual returns it has filed. The governing statute is the Companies Act (Cap. 386), and the practical entry point is the electronic portal called BAROS, through which incorporation documents are submitted and fees are paid.
A private limited company is the usual vehicle for a trading business, a consultancy or a holding structure, because its shareholders risk only the capital they have subscribed. Because the registry file is public, anyone dealing with the company can read who runs it. That visibility is a feature when you open a bank account or sign a first contract with a larger customer.
Many founders instruct a lawyer, accountant or corporate service provider to submit the filing, and that is common practice. You can still prepare the information yourself beforehand, which shortens the engagement and lowers the professional fee.
The first practical step is the company name. The MBR will not register a name that is identical or confusingly similar to an existing one, and certain words suggesting a regulated activity, such as bank or insurance, need prior authorisation. Propose a second and third option, so that a rejected first choice does not restart the process.
The memorandum states the name, the registered office, the objects and the share capital with its division into shares. The articles set the internal rules: how directors are appointed, how shareholder meetings work and how shares are transferred. Since Act LX of 2021 the memorandum must also carry a company e-mail address, and the MBR expects the current general proviso wording; documents that still use the old text are not accepted.
Spend time on share transfer and decision rules if there is more than one shareholder. A clause that requires unanimous consent for a sale of shares can save a partnership, or block an exit, depending on how it is drafted.
A Maltese company needs a registered office in Malta and a company secretary. The registered office is the address where official mail is served; it can be the premises of a service provider, but the consent of the owner of the address is part of the file. Directors are appointed in the articles or in the incorporation form, and their identity details become part of the public record.
The registry also keeps information on the beneficial owners, meaning the individuals who ultimately own or control the company. Prepare identity documents, proof of address and the ownership chain for each shareholder before filing, because the same package is requested again by banks and payment providers.
A frequent delay is a shareholder that is itself a foreign company. In that case collect the certificate of incorporation, the register of directors and the structure chart of the foreign entity early, and ask your adviser whether translations or certification of the documents are needed.
The electronic registration fee depends on the authorised share capital. For capital up to €1,500 the fee is €100. Between €1,501 and €5,000 it is €210 plus €12 for each €500 or part above €1,500, so a company with €5,000 authorised capital pays €294. Above that, the fee rises in bands: from €5,001 to €10,000 it is €294 plus €17 for each €1,000 or part above €5,000.
Higher bands continue on the MBR fee page, which also states the amounts for larger capital. These figures were taken from the MBR page on 23 October 2026 and fees can change, so confirm the current schedule before you pay. Choosing a larger authorised capital than you will ever issue raises the registration fee and later the annual return fee, so size it to the real plan.
Professional fees, translation of foreign documents and the cost of the registered office service are charged separately from the statutory fee. Ask for a quote that lists each component.
Once the MBR registers the company, it exists as a legal person and receives its registration number, which on Maltese documents appears with the letter C. That number, the registered name and the registered office must appear on business letters and invoices, so update your templates before the first document goes out.
The next administrative step is tax registration with the CfR and, if the turnover or the type of activity requires it, VAT registration. Those steps are covered in the neighbouring pages of this section. In parallel the company opens its bank account, pays up the subscribed capital as agreed in the memorandum and starts its books.
From the first year the company owes the registry an annual return. It is due within 42 days of its made-up date, and the electronic fee also depends on authorised capital: €85 up to €1,500, €120 up to €5,000, €135 up to €10,000 and €300 up to €50,000. Changes of directors, secretary, registered office and share allotments or transfers have their own forms, generally due within 14 days of the event.
The CfR describes Maltese companies as subject to corporate tax on worldwide income and capital gains, with shareholders entitled to a refund of part or all of the tax when dividends are paid. The refund rules, not the headline rate, determine the real burden, so a founder should ask an adviser to model a realistic dividend scenario before relying on a figure.
The most common mistakes are practical rather than legal: choosing an authorised capital far above what is needed, filing a memorandum with outdated wording, leaving the registered office consent for last, and forgetting that every later change needs its own filing. Another is treating the incorporation date as the moment trading may start, when the bank account and the tax numbers are still pending.
Keep a corporate file from day one with the certificate, the memorandum and articles, the register of directors and shareholders and each filing receipt. The ecosystem can support the administrative side after incorporation, for example PDF invoices with a company archive in 4invoices.net, but the registration itself is filed only with the MBR.
Which steps come first when registering a company in Malta?
Reserve the company name, prepare the memorandum and articles under the Companies Act (Cap. 386), file the incorporation online through BAROS and pay the statutory fee. After incorporation, register with the CfR for tax and, if required, VAT.
How much does the MBR charge to register a company?
The fee follows authorised share capital: €100 up to €1,500 and €294 at €5,000, with higher bands above. The table is on the MBR fee page (consulted 23 October 2026); fees can change, so check before filing.
What must be ready before you file with the MBR?
A registered office in Malta, a company secretary, the company e-mail address in the memorandum (Act LX of 2021) and the current general proviso wording. Documents with the old wording are not accepted.
What does a Maltese company file with the MBR every year?
An annual return within 42 days of its made-up date. The electronic fee depends on authorised capital: €85 up to €1,500, €120 up to €5,000, €135 up to €10,000 and €300 up to €50,000.
Which changes after registration must be notified to the MBR?
Directors or secretary (Form K), registered office (Form Q), share allotments (Form H) and share transfers (Form T), in general within 14 days. Form Q goes through BAROS and needs the consent of the owner of the new address.
With the Malta Business Registry (MBR), which handles name reservation, incorporation and the collection of statutory fees. Filing is done electronically through its BAROS portal. A lawyer, accountant or corporate service provider can submit it for you, but the registry is the same either way, and the company only exists once the MBR has issued its certificate of registration.
The electronic registration fee depends on the authorised share capital: €100 up to €1,500, and €294 at €5,000, with higher bands above that. The full table is on the MBR fee-structure page. Professional fees and the registered office service are charged separately, so ask your adviser for an itemised quote and confirm current amounts before filing.
The Companies Act (Cap. 386) sets the minimum issued share capital and the share that must be paid up at registration. Because the figures are fixed by law and can be amended, read the current text on legislation.mt or ask the MBR before you draft the memorandum. Do not rely on older articles or forum posts for this number.
Yes. The company must have a registered office in Malta and a company secretary, and both appear on the public file. If the office moves, Form Q is filed through BAROS and the owner of the new address must consent. The secretary may be an individual or a firm, and many founders appoint their corporate service provider.
Within 42 days of the return's made-up date. The electronic filing fee depends on authorised share capital and starts at €85 for capital up to €1,500. The MBR page does not publish late-filing penalties in the same place, so check the registry directly rather than assuming that a short delay is free of cost.
No. This page is an information guide. The registration is filed with the MBR by you or your adviser. After incorporation you can use 4invoices.net for PDF invoices and an invoice archive, and 4softerp.net for multi-company accounting records, but neither files anything with the registry or the CfR. Please check any step with your adviser.
Once the company is registered with the MBR, it needs a tax number with the CfR.
