Sole trader (self-employed person)Malta
What it takes to form, own and run a sole trader in Malta, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
Quote
€12,000 but is less than €16,000, the tax shall be ... determined by multiplying the chargeable income by 15% ... €16,000 but is less than €60,000, the tax shall be ... chargeable income by 35% and then subtracting €9,400
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Sole trader (self-employed person).
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Sole trader (self-employed person).
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Sole trader (self-employed person).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Sole trader (self-employed person) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Sole trader (self-employed person).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–35%
A sole trader is not a separate taxpayer: the profit is chargeable income of the individual, taxed on the scale in Income Tax Act art. 56(1)(b)(i) for an individual resident in Malta not otherwise provided for (0% to EUR 12,000, 15% to EUR 16,000, 25% to EUR 60,000, 35% above, by formula); other scales apply to married couples, parents and non-residents.
Quote
€12,000 but is less than €16,000, the tax shall be ... determined by multiplying the chargeable income by 15% ... €16,000 but is less than €60,000, the tax shall be ... chargeable income by 35% and then subtracting €9,400
- CFC rules in Malta
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Sole trader (self-employed person).
Every business in Malta
VAT
- Standard rate
- 18%Official European Commission, Taxes in Europe Database situation on 2026-07-01
- Other rates
- 12% Supplies listed in the Fifth Schedule to the VAT Act
- 7% Supplies listed in the Fifth Schedule to the VAT Act
- 5% Supplies listed in the Fifth Schedule to the VAT Act
Quote
The reduced rates applicable in Malta are 12%, 7%, 5% or 0%.
- Registration threshold
- EUR 35,000
domestic turnover (the domestic threshold for the article 11 small-enterprise scheme); calendar year
Quote
A taxable person, established in Malta must register for VAT purposes under Article 10 of the VAT Act
- A foreign company
- Registers from its first taxable supply
The article 10 duty to register is framed for a taxable person established in Malta; a business making taxable supplies in Malta without establishment there registers from its first such supply, the article 11 small-enterprise threshold being a domestic scheme. The registration FAQ read says nothing on whether a representative must be appointed.
Quote
Persons established outside Malta may also be liable to register for VAT in Malta
- Returns filed
- Quarterly
Quote
submit periodic VAT returns (generally covering a three-month period) electronically by not later than the twenty-second (22nd) day of the second month following the month during which the relevant tax period ends
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Business registerMalta Business Registry (MBR)
- Tax authorityCommissioner for Revenue (Office of the Commissioner for Revenue)
- Tax treatiesOffice of the Commissioner for Revenue - Double Taxation Treaties
Payment and banking services
4 services name Malta on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Sole trader (self-employed person)
- ISO 20275 code
- DJ2DSecondary GLEIF, Entity Legal Forms code list