Single-Member Private Limited Company (Ltd (single-member))
Kumpanija Privata ta' Membru Wieħed
Création d'entreprise en Malta
The Ltd (single-member) is best suited for: Sole founders who want a Malta entity without a second shareholder, Holding vehicles for a single beneficial owner, Consultancy and professional services businesses. Taxed identically to multi-member private limited companies. The 35% headline rate applies at the company level, with the 6/7ths refund available to the sole shareholder on distribution of dividends. The shareholder must be structured appropriately (typically a non-Maltese holding entity) to claim the refund efficiently.
- Sole founders who want a Malta entity without a second shareholder
- Holding vehicles for a single beneficial owner
- Consultancy and professional services businesses
Faits essentiels
Processus de constitution étape par étape
Reserve company name
Check name availability with the Malta Business Registry and reserve the preferred name.
Prepare the memorandum and articles
Draft constitutional documents designating the company as a single-member company. The sole member signs the memorandum.
Deposit share capital and file with MBR
Deposit minimum paid-up capital and submit all incorporation documents to the Malta Business Registry.
Receive Certificate of Registration and register for tax
Obtain the Certificate of Registration, apply for tax identification, and open a corporate bank account.
Documents requis
- Memorandum of association (signed by sole member)
- Articles of association
- Bank certificate for share capital
- Director and sole member identification
- Registered office address in Malta
- Beneficial ownership declaration
Aperçu des coûts
Traitement fiscal
Taxed identically to multi-member private limited companies. The 35% headline rate applies at the company level, with the 6/7ths refund available to the sole shareholder on distribution of dividends. The shareholder must be structured appropriately (typically a non-Maltese holding entity) to claim the refund efficiently.
Avantages et inconvénients
- Allows a single individual or entity to form a Malta company
- Same 5% effective tax rate available through refund mechanism
- Simpler governance with only one shareholder
- Full EU access and treaty benefits
- Must be clearly identified as a single-member company on all correspondence
- If the sole member is also the sole director, certain contracts must be recorded in writing
- Same refund structure complexity as a multi-member company
- Banking may be slower for single-member companies with non-resident owners
Autres structures en Malta
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CommencerThis content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.