Although corporate taxation in Malta is not low, shareholders are entitled to claim back part or even the whole tax paid by the Malta company. This is why the Maltese taxation system is unique and very ingenious.
EU and Swiss citizens do not require a work permit in order to work in the country. Third country citizens must obtain a work permit issued by the Department of Citizenship and Expatriate Affairs, the same institution responsible for issuing the e-Residence cards.
Malta does not apply a separate system of corporate tax, making a company chargeable to income tax in Malta in much the same way as an individual, at the flat rate of 35%. However, Malta does apply a full imputation system to relieve the economic double taxation arising on the taxation of dividends received by shareholders from distributions made from tax-retained earnings of Maltese companies.
