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How to register a business in Malta

The steps to start as a sole trader or set up a limited company in Malta, in plain English, with links to the official sites.

Checked on 3 November 2026 against the Malta Business Registry and the Malta Tax and Customs Administration.

1. Sole trader or limited company

Most new businesses in Malta start in one of two ways.

Sole trader (self-employed). You trade in your own name. There is no registry fee and no share capital, and you can be trading within days. You pay income tax on your profits at personal rates, plus Class 2 social security. You are personally responsible for the business's debts.

Limited company (Ltd). The company is a separate legal person, so your risk is normally limited to the capital you put in. A private company needs a minimum share capital of €1,164.69, with at least 20% (€232.94) paid up when it is formed. There is more paperwork: the company files an annual return and annual accounts with the Malta Business Registry every year.

Partnerships also exist, but most small businesses choose one of these two.

2. Registering as a sole trader

  1. Register with Jobsplus as self-employed, full-time or part-time. The form is on jobsplus.gov.mt.
  2. Tell the tax office you have started. This is the Malta Tax and Customs Administration (MTCA), which used to be called the Commissioner for Revenue.
  3. Register for VAT, under Article 10 or Article 11. See step 4.
  4. Pay Class 2 social security as a self-employed person. It is worked out from your yearly income.

Each year you file a personal tax return, and VAT returns or a VAT declaration depending on how you registered.

3. Registering a limited company

  1. Choose a name ending in "Limited" or "Ltd", and check with the Malta Business Registry that it is free. It helps to have two or three names ready.
  2. Decide who is involved. A private company can have a single shareholder and a single director. It also needs a company secretary, and a registered office at an address in Malta (a PO box is not enough).
  3. Prepare the Memorandum and Articles of Association, the company's founding document.
  4. Deposit the paid-up share capital in a bank account and get a deposit advice as proof.
  5. File everything online. Since 1 March 2025, new companies must be registered through the Registry's online system, BAROS. Along with the Memorandum and Articles, you submit certified copies of ID, the proof of paid-up capital and a declaration of who the beneficial owners are. Most people have a lawyer, accountant or company service provider file for them.
  6. Pay the registration fee. Filed online, it is €100 for authorised share capital up to €1,500, and it goes up with the capital. The full scale is on mbr.mt.
  7. Get your certificate of registration. A complete application usually takes a few working days.

After that, the company files an annual return every year, with a fee that also depends on its share capital.

4. Tax number and VAT

A new company gets an income tax number automatically. VAT registration is separate, and you need it before you start trading. You apply to the MTCA on mtca.gov.mt. The standard VAT rate in Malta is 18%.

Article 10. You charge VAT on your sales and can claim back the VAT you pay on business costs. Your VAT number starts with MT, and you file VAT returns, usually every three months. You must register under Article 10 if your turnover is over the Article 11 limit.

Article 11 (small businesses). Since 1 January 2025 you can choose Article 11 if your yearly turnover in Malta is no more than €35,000. You don't charge VAT and you can't claim it back. You file one declaration a year, by 15 February. If your turnover reaches €35,000, you have 15 days to move to Article 10.

Article 12 is a special registration for some purchases from other EU countries. Your accountant will tell you if you need it.

5. If you will hire staff

  1. Get a PE (Permission to Employ) number from the MTCA before anyone starts. It is usually issued within three working days.
  2. Send Jobsplus an engagement form for each new employee.
  3. Give each employee a written contract covering pay, hours, leave and other conditions, as Maltese law requires.

6. Open a business bank account

A company needs a bank account to deposit its share capital, and a separate account is worth having as a sole trader too. Banks in Malta run thorough identity checks. Expect to show your ID, proof of address, a short description of the business and where the money comes from. It can take a few weeks, so start early.

7. Licences for your trade

Registering the business is not always enough. Some activities also need a licence:

  • Hawkers, auctioneers, door-to-door sales, car boot sales and commercial fairs are licensed by the Trade Licensing Unit of the Commerce Department, on commerce.gov.mt.
  • If you sell food or drink, you need clearance from the Environmental Health Directorate first.
  • Regulated sectors have their own regulator, such as the Malta Financial Services Authority for financial services and the Malta Gaming Authority for gaming.

If you are not sure what applies to you, Business First, the government's one-stop shop for businesses, can tell you.

8. Get found

Once you are trading, add your business to Malta Business Directory for free, so people searching for your kind of business in your town can find you.

Sources

This guide is general information, not legal or tax advice, and the rules can change. Check the official sites, or talk to a lawyer or accountant.