What is the minimum share capital for a Maltese company?
A private limited company needs minimum share capital of €1,164.69 with at least 20% paid up. A public company needs €46,587.47 with 25% paid up. Incorporation fees start at €100 electronic.
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Detailed Explanation
## Private limited company
A Maltese private limited company (Ltd) needs a minimum share capital of €1,164.69, with at least 20% paid up. A single-member company is possible. The Ltd is the standard SME form, and its registration number is a C-number from the Malta Business Registry.
## Public company
A public company (p.l.c.) needs a minimum share capital of €46,587.47, with 25% paid up.
## Other forms
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. An overseas company registers its Malta branch with the MBR.
## Fees and registrations
Incorporation fees start at €100 electronic and €245 paper. Companies registering with the MBR are automatically registered for tax. A VAT number, in the form MT plus 8 digits, and the employer PE number are separate registrations.
## What Finn does
Finn recommends the Ltd as the default form and flags the public-company capital floor when relevant.
Source: https://legislation.mt/eli/cap/386/eng
Real-World Examples
Single founder
A founder incorporates a Ltd with minimum capital of €1,164.69 and pays up at least 20%.
Public offering
A business planning to offer shares to the public needs a p.l.c. with minimum capital of €46,587.47.
Sole trader
An individual trades without a company and registers with MTCA, not the MBR.
Common Mistakes to Avoid
- Assuming there is no minimum capital
- Confusing issued capital with paid-up capital
- Forgetting the separate VAT and PE registrations
- Choosing a p.l.c. when a Ltd is enough
Frequently Asked Questions
What is the minimum capital for a Ltd?
€1,164.69, with at least 20% paid up.
What is it for a p.l.c.?
€46,587.47, with 25% paid up.
Can one person own a Ltd?
Yes. Single-member companies are possible.
What do incorporation fees start at?
€100 electronic and €245 paper.
Is tax registration automatic?
Yes, for companies registering with the MBR.
Practical Tips
- Plan for the paid-up share of capital
- Register for VAT and PE separately
- Choose a Ltd unless you need public shares
- Record the C-number on all filings
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