Malta trading company with the 6/7 shareholder refund
A Malta company pays corporate tax at 35%, but when it distributes trading profits the shareholder can claim back 6/7 of the tax paid, leaving an effective rate of about 5%. Since 2025 a company can instead elect a final 15% tax with no refund. The refund system is legal and long-established, but it only works with real Maltese management and it is cash-flow heavy.
- Founders relocating to Malta (or with genuine Maltese operations) who run an EU-facing trading business.
- Gaming, fintech, aviation and financial services businesses already licensed in Malta.
Reviewed 2026-09-29. Research, not advice.