Malta captive domicile overview
2025-10-31
The only EU captive domicile with PCC legislation.
| Active captives | 27 pure captives + 13 cell companies (2025, CICA); 76 cells in total (2024) |
| Minimum capital | Solvency II MCR floor (~EUR 2.7m non-life; PCC cells may be reduced pro rata) |
| Tax treatment | 35% nominal corporate tax; effective burden can fall to ~5% via the refund mechanism |
| Regulator | Malta Financial Services Authority (MFSA) |
Data updated October 2026, compiled from regulator statistics and industry sources (Captive Review, Business Insurance, etc.). Figures refer to the most recent available year; please refer to regulator disclosures for the latest data.