Setting up a company in Malta: the 2026 cost breakdown
The cost of setting up a company in Malta starts with a €100 Registry fee and €240 of paid-up share capital, before professional fees.
With Fiduscorp, a standard holding company costs €5,200 in year 1 and €2,885 in year 2, plus the statutory audit by an independent auditor (from €1,200). This guide breaks down every item, with the legal basis for each.
1. One-off statutory costs
Malta Business Registry (MBR) registration fee. The fee depends on the company's authorised share capital: €100 fee up to €1,500 capital, rising on a sliding scale to €1,900 above €2,500,000.
Authorised share capital | MBR registration fee |
|---|---|
Up to €1,500 | €100 |
Over €1,500 up to €5,000 | €210 + €12 per €500 (or part) above €1,500 |
Over €5,000 up to €10,000 | €294 + €17 per €1,000 (or part) above €5,000 |
Over €10,000 up to €50,000 | €379 + €17 per €2,500 (or part) above €10,000 |
Over €50,000 up to €100,000 | €651 + €17 per €10,000 (or part) above €50,000 |
Over €100,000 up to €250,000 | €736 + €8 per €15,000 (or part) above €100,000 |
Over €250,000 up to €500,000 | €816 + €8 per €10,000 (or part) above €250,000 |
Over €500,000 up to €1,000,000 | €1,016 + €17 per €20,000 (or part) above €500,000 |
Over €1,000,000 up to €2,500,000 | €1,441 + €8 per €50,000 (or part) above €1,000,000 |
Over €2,500,000 | €1,900 |
Paid-up share capital. The statutory minimum authorised share capital of a private company is €1,164.69, of which at least 20% must be paid up (Companies Act, Cap. 386, Art. 72). In practice €1,200 is used, with €240 paid up. This is not a cost: the money stays in the company's account and can be used in its business.
2. The professional formation fee: what it actually pays for
Company formation services in or from Malta may only be provided by a corporate service provider authorised by the Malta Financial Services Authority under the Company Service Providers Act (Cap. 529). Fiduscorp holds MFSA licence FCOR-CCCSP-14100.
Most of the set-up work is not the filing itself. Before forming a company, the CSP must identify and verify every shareholder, ultimate beneficial owner and director, and establish source of funds and source of wealth where required, under the Prevention of Money Laundering and Funding of Terrorism Regulations (S.L. 373.01). That is why due diligence is priced per person.
Fiduscorp set-up fee | Amount |
|---|---|
Incorporation (holding company, standard M&A) | €1,500 |
Tax registration and classification | €300 |
Due diligence, per shareholder, UBO or director | €500 |
3. Annual costs from year 2
Every Maltese company must keep a company secretary and a registered office in Malta, file an annual return with the MBR, prepare audited financial statements and file an income tax return. The annual cost reflects those obligations.
Annual item | Amount |
|---|---|
Company secretary (responsibility fee) | €750 |
Registered office address | €300 |
Corporate management (compliance, accounting and tax return) | €1,750 |
MBR annual return fee | €85 |
Statutory audit (independent auditor) | from €1,200 |
VAT returns are not included in the corporate management fee. Where the company is registered for VAT under the VAT Act (Cap. 406), they are quoted separately.
4. Costs that are easy to overlook
Bank or EMI account. Onboarding takes 1 to 6 weeks and is a separate process from incorporation. Most institutions charge account-opening or maintenance fees.
Substance. Where tax residence or treaty access depends on management in Malta, a Malta-based director and real decision-making in Malta add to the annual cost. Fiduscorp provides directorship services.
Trading activity. An operating or trading company typically costs around 3 times more than a holding company to run, depending on transaction volumes and complexity.
5. Worked example: year 1 vs year 2
A holding company with one individual acting as shareholder, ultimate beneficial owner and director, €1,200 authorised share capital and a few simple transactions a year:
Item | Year 1 | Year 2 onwards |
|---|---|---|
Incorporation fee (holding company, standard M&A) | €1,500 | - |
Tax registration and classification | €300 | - |
Due diligence (one individual) | €500 | - |
Company secretary (responsibility fee) | €750 | €750 |
Registered office address | €300 | €300 |
Corporate management (compliance, accounting and tax return) | €1,750 | €1,750 |
MBR fee | €100 | €85 |
Fiduscorp and Registry total | €5,200 | €2,885 |
Statutory audit (independent auditor) | €1,200 | €1,200 |
Total | €6,400 | €4,085 |
The €240 paid-up share capital is excluded from the totals because it remains the company's money.
Frequently asked questions
How much does it cost to set up a company in Malta?
The MBR registration fee is €100 for authorised capital up to €1,500. With Fiduscorp, the all-in cost for a standard holding company is €5,200 in year 1 and €2,885 a year from year 2, excluding the statutory audit by an independent auditor of €1,200.
Is the share capital a cost?
No. At least 20% of the authorised share capital must be paid up (€240 on the usual €1,200), but the money remains the company's and can be used in its business.
Why is due diligence charged per person?
Under S.L. 373.01 the corporate service provider must identify and verify each shareholder, ultimate beneficial owner and director, including source of funds and wealth where required, so the work scales with the number of people involved.
Is an audit compulsory for a Maltese company?
Yes. Maltese companies must prepare audited annual financial statements and file them with the Malta Business Registry, so the audit is a recurring cost from the first financial year.
For the full guide, see Setting up a Company in Malta.
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