What is Private Limited Company (Ltd)?
The Maltese private limited company has a minimum share capital of €1,164.69 with at least 20% paid up. It is the standard SME company form, identified by an MBR C-number.
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Current Rate (Calendar year by default)
Minimum share capital €1,164.69, at least 20% paid up
Example
A single founder incorporates a Ltd, receives a C-number from the Malta Business Registry and is automatically registered for tax.
How Private Limited Company (Ltd) works in Malta
A public company (p.l.c.) needs minimum share capital of €46,587.47 with 25% paid up. Partnerships en nom collectif and en commandite are tax-transparent unless they elect company treatment. A self-employed person registers with MTCA and not the MBR.
Incorporation fees start at €100 electronic and €245 paper. Companies registering with the MBR are automatically registered for tax. A VAT number and an employer PE number are separate registrations.
Finn recommends the Ltd as the default form and flags the public-company capital floor where relevant.
Related terms
The annual return is filed with the Malta Business Registry, made up to each anniversary of registration and filed within 42 days, with a fee from €85 electronically.
Maltese corporate income tax is 35% on the worldwide income and capital gains of Maltese companies. Under the full imputation system, shareholders can reclaim part of it on distribution, so the effective rate is often far lower.
Class 1 social security for employees is 10% from the employee and 10% from the employer of basic weekly wage, capped at €55.93 a week each for people born from 1962 in 2026. Employers also pay a 0.3% Maternity Fund contribution.
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