I'm a founder or freelancer moving to Malta

A suggested order for a founder or freelancer. Each step points to the question numbers on the topic pages, where the official sources are. Status labels are explained on the Starting in Malta.

1. Work out your right to be here

• EU/EEA/Swiss national: see 1.2 and 4.1 on 1. Entry & residency and 4. EU vs third-country national.
• Non-EU founder: 1.3 (ways to enter for work), 1.11 (Startup Residence Programme) and 1.17 (which route fits you).
• Non-EU and self-employed: 2.12 is still open, so ask Identità.

2. Choose your setup

• Sole trader, partnership or company: 2.6 and 2.7 on 2. Business setup & structures.
• Self-employed registration in one go: 2.5.
• Social security and tax number: 2.8.
• VAT Articles 10, 11 and 12: 2.9.
• Company:
  • requirements for directors, shareholders and share capital in 2.24
  • registered office in 2.23
  • VAT and tax registration in 2.10
• Licences: 2.25 (still needs checking). Brand and IP: 2.26.
• Leanest set-up from abroad (2.22): no official source yet.

3. Bank, health and housing

• 3. Banking:
  • documents banks ask for (3.1)
  • basic payment account (3.2)
  • list of banks in Malta (3.6)
  • business accounts (3.4) and opening before arrival (3.5) have no official source yet
• 5. Healthcare: permit insurance rules in 5.1, public healthcare in 5.4 and 5.8.
• 9. Housing & living arrangements: proof of housing for permits is 8.1 on 8. Cross-cutting; renting is 9.1 to 9.6. If you have children, see Schools & childcare.

4. Tax and upkeep

• 10. Tax explained:
  • company tax (10.1, needs checking)
  • when you are tax resident (8.2, 10.2)
  • income tax bands (10.5)
• Annual filings and audit exemptions: 2.13 to 2.16. VAT return cycle (2.17) is still open.
• Do you need an audit? Small companies may not.
  • Under the 2025 Audit Exemption Rules (MTCA guidelines), a company that stays within two of the three small-company limits for two consecutive years can give the tax authority a review report instead of an audit, and one that stays within all three needs neither. If you have subsidiaries, the whole group has to qualify.
  • The limits are in Upkeep: does my company need an audit, and what are the small company exemptions?, which also has the MTCA detail.
  • Companies set up recently may have an extra waiver for their first two accounting periods, but that is only described in law-firm commentary so far. Confirm it with an accountant before relying on it.
• If you hire: see 7. Hiring & HR. Employee equity (2.27) is still open.

5. Funding

• 6. Grants & funding: Start-up Finance (6.1), Accelerate (6.2), EU advice (6.6).

6. If you ever close

• 2.18 to 2.21 cover the ways to close a company, the forms, and tax clearance. This is a legal process, so involve a lawyer or accountant.

Still unanswered for founders are listed on Open questions and gaps.