About This Guide
A comprehensive reference for international entrepreneurs, investors and businesses considering Malta as a jurisdiction. Covers corporate structures, the full-imputation tax system, participation exemption, banking, MFSA and MGA regulation, gaming, shipping, aviation, fintech, employment and residency — current to August 2026.
Malta occupies a distinctive position within the European Union: a Eurozone member since 2008, English-speaking, Mediterranean-located and home to internationally recognised regulators in financial services and gaming. For international entrepreneurs, holding companies, fund managers, gaming operators and fintech businesses, Malta offers a compelling combination of EU single market access, an extensive double-tax treaty network and a sophisticated corporate tax architecture built around the full-imputation system. This guide — prepared by Coutts Consultants and current to 20 August 2026 — explains how Malta works as a business jurisdiction. It covers company formation, corporate taxation and shareholder refund mechanics, the participation exemption, VAT, substance and governance requirements, banking, the MFSA and MGA regulatory frameworks, shipping, aviation, fintech, employment law and residency pathways. Written for sophisticated international readers, it provides the factual foundation needed before engaging qualified Maltese professional advisers.