Island State, Malta is a member of the European Union since 1 May 2004 and joined the euro zone on 1 January 2008. Composed of nine islands, Malta is an archipelago, of which four are habited: Malta (Malta in Maltese), Gozo (Ghawdex), Comino (Kummura) and Manoel .. The archipelago is situated between the eastern and western Mediterranean Sea 93 miles from Sicily and 288 km east of Tunisia.

Companies registered in this jurisdiction are often related to a licensing of online gaming and e-commerce.

Malta is an onshore jurisdiction which benefits from various advantages :

- VAT number intra community.

- Limited Liability to contributions.

- No capital requirement.

- No income tax.

- No accounting requirement.

- No information requirement.

- No publication.

- Anonymity Guaranteed (by nominee director).

- No auditing.

- No requirements on profession or financial situation.

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Onshore companies