Malta Company Setup Fees

Malta Company Formation Fees

Malta Company Registration Fees**

The registration fees payable to the Maltese Registry of Companies are calculated on the authorised share capital of the company. A company with an authorised share capital of less than 1,500 Euro is subject to a minimum company registration fee of 245 Euro. The registration fees are set forth in the Companies Act (Fees) Regulations – S.L. 386.03 – which registration fees may be summarised as follows:

Please note that whenever the authorised share capital is increased, the company must pay an amount representing the balance between the authorised share capital as increased, and the authorised share capital, prior to the increase. By way of example, if a company is incorporated with an authorised share capital of 1,200 Euro and then, subsequently, this authorised share capital is increased to 5,000 Euro, then the company must 105 Euro (350 Euro for an authorised share capital of 5,000 Euro less the original 245 Euro) registration fees. It is possible to circumvent payment of this increase, through the allotment of shares issued at a premium.

Malta Company Annual Return

Every Company registered in Malta, irrespective of whether it is a private or public company must file an Annual return to the Maltese registry of companies on a yearly basis. The contents of the annual return are set forth in schedule 7 to the Companies Act and the execution and filing thereof is typically entrusted to the Company secretary, albeit any director may also execute and file the return.

Article 184(2) of the Companies Act prescribes that the filing of the annual return must be filed within forty-two (42) days after the date to which it is made up. As the annual return is made on the anniversary of the registration of the company, effectively this means that the company secretary or company director should ensure filing thereof by not later than forty-two (42) days from the day of its formation.

Late filing shall not bring the nullity of the annual return, however, it shall trigger off penalties of late filings. Malta company annual return fees payable to the registry of companies are set forth by the Companies Act (Fees) Regulations – S.L. 386.03, and calculated in accordance to the authorised share capital of the Company. A copy of such table is hereby being reproduced below for ease of reference:

Since the relevant Malta Company Annual Return fees are calculated in accordance to the authorised share capital of the company, it is possible to contain costs, through the use of share premium which has the effect of ensuring that the authorised share capital remains at a low threshold whilst ensuring that the issued paid up capital is allotted to a very high premium.