Malta Trading Company

  • A Malta Trading company has a tax rate of 35%. The tax paid by trading companies registered in Malta is at the rate of 35%. However, since Malta operates the full imputation system of taxation, the tax paid by the Malta trading company is allowed as a credit to the shareholders.
  • Shareholding of the Malta Trading Company may be held by individuals or through a Maltese Company (holding company) that acts as a dividend feeder company.
  • On the distribution of a dividend from the Maltese trading company, the shareholders may claim a tax refund of six sevenths (6/7) of the tax paid by the trading company.

Maltese shipping companies may be set up to own or operate a Maltese-flagged vessel and may therefore be of interest to ship or yacht owners desiring to flag or re-flag under the Maltese flag that is currently the 5th largest ship register in the world.