Malta trading companies are onshore business companies that are registered under the Maltese Companies Act, which are taxable on a worldwide basis at the normal corporate tax rate of 35%. Shareholders are entitled to a 6/7ths refund, reducing their effective tax rate to around 5% at shareholder level. Malta’s corporate tax rate is chargeable on a company’s profits after deducting all allowable business expenses. Maltese trading companies are able to conduct any business activity, whether in Malta or outside Malta, including buying and selling of commodities, agency and representation, consulting and advisory services, e-commerce and online gaming.

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