It is known as an attractive choice for foreign businessman. This kind of business is not legal entity in Malta but there is a need for registration to Malta Registrar of Companies at least in one month of starting trade activities.

Although the tax rate for branch is 35% this amount can be further deducted to benefit from exemptions in many cases.


  • No minimum capital is required.
  • Articles of Incorporation of the main company should be presented to Registrar of Companies.
  • Documents showing the company structure should be presented to Registrar of Companies.
  • A name and address list of branch representatives should be prepared.
  • Audited financial reports of the previous year should be declared to Registrar of Companies.
  • Note: All documents should be translated into English and certified.