Malta Holding Company Taxation

A Malta holding company can be used to hold business assets, shares, securities, immovable property, and personal assets, including investments, real estate, intellectual property, yachts, and fixed assets. Malta has numerous pro-business tax laws, favourable to non-resident or foreign shareholders and investors in the Holding Company jurisdiction. Maltese Holding Companies can perform tax optimization or tax planning to cut down tax leakage legally.

Entrust tax-related business activities to Borg Galea & Associates. Our Malta holding company taxation services can help you maximise your company’s financial potential.

What Makes Taxation of Malta Holding Companies Attractive to Investors?

Although Malta has no distinctive holding company regime, the domestic tax treatment granted to companies with different types of income and the 2007 participation exemption make Malta a prime European Union (EU) location to hold foreign investments through a Maltese Holding Company.

  • Tax Treaty Network and Attractive Withholding Tax Rate
  • Malta has a network of more than 70 double taxation agreements or treaties. For registered Maltese companies that are in possession of over 10% of the issued minimum share capital of an overseas subsidiary, the rate of withholding tax on dividends a Malta company received from a treaty partner is reduced to 5%. As an EU member, the EU Parent/Subsidiary Directive can further reduce withholding taxes to zero on dividends from many EU countries.
  • Participation Exemption and Capital Gains Tax Exemption

Participating holdings derived dividends and capital gains are exempt from Malta tax. The 2018 Budget Implementation Act has introduced several modifications to the shareholding participation treatment, which reduces the application of the normal corporate tax rate from 10% to 5%.

Why Partner With Trusted Malta Tax Experts

Borg Galea Limited is a trusted tax specialist agency that has assisted over 200 clients in the past 5 years to develop highly effective tax structures. Choosing our services means working directly with the key individuals in our company; you are guaranteed world-class personalized Malta holding company taxation services that can address your every tax-related concern.

Call us at +356 2703 7012 to book a legal consultancy. Send us an email at or fill in our contact form.

For professional assistance, please contact:

Picture of Nathaniel Borg

Nathaniel Borg

Director & Founder

Contact us to learn more

To learn more about our services, do not hesitate to get in touch. Kindly submit your information via the form and one of our expert advisors will get in touch with you within 24 hours. Alternatively, do not hesitate to give us a call on +356 2703 7012 or just send us an email on

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