Malta vs Ireland: which jurisdiction wins?

Malta vs Ireland — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Malta	Ireland
Tax headline	35% headline, ~5% effective via refund system	12.5% trading, 15% Pillar 2 for large groups
Formation days	7	5
First-year cost	$4,500	$5,500
Treaties	70+	75+
Substance	EU substance requirements + DAC6	Substance critical (CFC, BEPS)
Banking	Bank of Valletta, APS, plus EU EMIs	BOI, AIB, plus US bank branches

Talk to a partner before you incorporate.

Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.