Skype ID: acumum   Malta: +356 2778 1700

Successive Maltese governments have sought to conclude double tax treaties with important trading partners as well as with emerging countries, in order to encourage the growth of international trade including that of financial services. To date, treaties are in force with over 65 countries and this policy is expected to continue in the future.

Most of Malta’s double tax treaties are based on the OECD model. Once concluded, a tax treaty becomes law by Ministerial order and overrides any provisions to the contrary under Maltese domestic tax legislation. Double taxation relief is available in the terms of the relative tax treaty. For more information on Malta’s double tax treaties see below.

The following is an updated list of all Malta Double Tax Treaties.

Signed and Ratified

AlbaniaDouble Tax Treaty Malta – Albania : Signed on 2 May 2000
AustraliaDouble Tax Treaty Malta – Australia : Signed on 9 May 1984
AustriaDouble Tax Treaty Malta – Austria : Signed on 29 May 1978
BahrainDouble Tax Treaty Malta – Bahrain : Signed on 12 April 2010
BarbadosDouble Tax Treaty Malta – Barbados : Signed on 5 December 2001
BarbadosProtocol between Malta and Barbados amending the convention
between Malta and Barbados for the avoidance of double taxation
and the prevention of fiscal evasion with respect to taxes on
income signed at London on the 5th day of December 2001
Signed on 25th September 2013
BarbadosDouble Taxation Relief (Taxes on Income) (Barbados) (Amendment)
Order, 2014 Commencement Notice
BelgiumDouble Tax Treaty Malta – Belgium : Signed on 28 June 1974
BelgiumSupplementary Agreement Malta – Belgium : Signed on 23 June 1993
BulgariaDouble Tax Treaty Malta – Bulgaria : Signed on 23 July 1986
CanadaDouble Tax Treaty Malta – Canada : Signed on 25 July 1986
ChinaDouble Tax Treaty Malta – China : Signed on 2 February 1993
ChinaOrder 2011 : Signed in October 2010
CroatiaDouble Tax Treaty Malta – Croatia : Signed on 21 October 1998
CyprusDouble Tax Treaty Malta – Cyprus : Signed on 22 October 1993
Czech RepublicDouble Tax Treaty Malta – Czech Republic : Signed on 21 June 1996
DenmarkDouble Tax Treaty Malta – Denmark : Signed on 30 December 1998
EgyptDouble Tax Treaty Malta – Egypt : Signed on 20 February 1999
EstoniaDouble Tax Treaty Malta – Estonia : Signed on 3 May 2001
FinlandDouble Tax Treaty Malta – Finland : Signed on 24 March 1975
Finland(Amendment) Signed on 30 October 2000
FranceDouble Tax Treaty Malta – France : Signed on 5 July 1977
France(Amendment) Signed on 8 July 1994
France(Amendment) Signed on 29 August 2008
GeorgiaDouble Tax Treaty Malta – Georgia : Signed on 23 October 2009
GermanyDouble Tax Treaty Malta – Germany : Signed on 8 March 2001
GermanyOrder 2012 : Signed in June 2010
GreeceDouble Tax Treaty Malta – Greece : Signed on 13 October 2006
GuernseyDouble Tax Treaty Malta – Guernsey : Signed on 12 March 2012
Hong KongDouble Tax Treaty Malta – Hong Kong : Signed on 8 November 2011
HungaryDouble Tax Treaty Malta – Hungary : Signed on 6 August 1991
IcelandDouble Tax Treaty Malta – Iceland : Signed on 23 September 2004
IndiaDouble Tax Treaty Malta – India : Signed on 8 September 1994
IndiaAgreement between Malta and India: Signed on 8 April 2013
IrelandDouble Tax Treaty Malta – Ireland : Signed 14 November 2008
Isle of ManDouble Tax Treaty Malta – Isle of Man : Signed 23 October 2009
IsraelDouble Tax Treaty Malta – Israel : Signed on 28 July 2011
IsraelDouble Taxation Relief (Taxes on Income) (The State of Israel)
Order, 2013 – Commencement Notice
ItalyDouble Tax Treaty Malta – Italy : Signed on 16 July 1981
ItalyAmendment, Order 2011: Signed on 13 March 2009
JerseyDouble Tax Treaty Malta – Jersey : Signed on 25 January 2010
JordanDouble Tax Treaty Malta – Jordan : Signed on 16 April 2009
KoreaDouble Tax Treaty Malta – Korea : Signed on 25 March 1997
KuwaitDouble Tax Treaty Malta – Kuwait : Signed on 24 July 2002
LatviaDouble Tax Treaty Malta – Latvia : Signed on 22 May 2000
LebanonDouble Tax Treaty Malta – Lebanon : Signed on 23 February 1999
Lebanon(Amendment) Signed on 16 April 2010
LibyaDouble Tax Treaty Malta – Libya : Signed on 5 October 1972
Libya(Amendment) Signed on 28 April 1995
Libya(Has effect with respect to income derived during the
taxable years beginning on or after 1 January 2011)
Signed on 28 December 2008
LiechtensteinConvention – Signed on 27 September 2013
LiechtensteinEntry into Force of the Convention – LN 259 of 2014
LuxembourgDouble Tax Treaty Malta – Luxembourg : Signed on 29 April 1994
Luxembourg(Amendment) Order 2013 – LN 238 of 2013 : Signed on 30 November 2011
Luxembourg(Amendment) Order 2013 – LN 275 of 2013 – Commencement Notice
MalaysiaDouble Tax Treaty Malta – Malaysia : Signed on 3 October 1995
LithuaniaDouble Tax Treaty Malta – Lithuania : Signed on 17 May 2001
MauritiusDouble Tax Treaty Malta – Mauritius : Double Taxation Relief
(Taxes on Income) (The Republic of Mauritius)
Order, 2014 – Signed on 15 October 2014 (LN 409 of 2014)
MauritiusDouble Taxation Relief (Taxes on Income)
(The Republic of Mauritius) Order, 2015 (L.N. 409 of 2014)
Commencement Notice (LN 362 of 2015)
MexicoConvention : Signed on 17 December 2012
MexicoCommencement Notice – 2014
MexicoCommencement Notice – 2014
MoldovaConvention between the Government of The Republic of Malta and the
Government of the Republic of Moldova for the avoidance of Double Taxation
and the Prevention of Fiscal Evasion with respect to Tax on Income –
signed on 10 April 2014 (LN 151 of 2014)
MoldovaDouble Tax Treaty Malta – Moldova : Double Taxation Relief (Taxes on Income)
(The Republic of Moldova) Order, 2015 Commencement Notice (LN 228 of 2015)
MontenegroDouble Tax Treaty Malta – Montenegro : Signed on 4 November 2008
MoroccoDouble Tax Treaty Malta – Morocco : Signed on 26 October 2001
NetherlandsDouble Tax Treaty Malta – Netherlands : Signed on 18 May 1977
Netherlands(Amendment) Signed on 18 July 1995
NorwayDouble Tax Treaty Malta – Norway : Signed on 2 June 1975
NorwaySigned on 30 March 2012
PakistanDouble Tax Treaty Malta – Pakistan : Signed on 8 October 1975
PolandDouble Tax Treaty Malta – Poland : Signed on 7 January 1994
 PolandOrder 2012, signed in April 2011
PortugalDouble Tax Treaty Malta – Portugal : Signed on 26 January 2001
QatarDouble Tax Treaty Malta – Qatar : Signed on 26 August 2009
RussiaDouble Tax Treaty Malta – Russia : Signed on the 23 April 2013
RussiaCommencement Notice
RomaniaDouble Tax Treaty Malta – Romania : Signed on 30 November 1995
San MarinoDouble Tax Treaty Malta – San Marino : Signed on 3 May 2005
San Marino(Amendment) Signed on 10 September 2009
Saudi ArabiaConvention for the avoidance of double taxation and
the prevention of tax evasion with respect to taxes on income:
Signed on 4 January 2012
SerbiaDouble Tax Treaty Malta – Serbia : Signed on 9 September 2009
SingaporeDouble Tax Treaty Malta – Singapore : Signed on 29 February 2008
SingaporeDouble Taxation Relief (Taxes on Income) (Amendment)
Order, 2013: Signed on 20 November 2009
SlovakiaDouble Tax Treaty Malta – Slovakia : Signed on 7 September 1999
SloveniaDouble Tax Treaty Malta – Slovenia : Signed on 8 October 2002
South AfricaDouble Tax Treaty Malta – South Africa : Signed on 16 May 1997
South AfricaDouble Taxation Relief (Taxes on Income) (South Africa)
(Amendment) Order : Signed on 24 August 2012
South AfricaDouble Taxation Relief (Taxes on Income) (South Africa)
(Amendment) Order 2014 – Commencement Notice
SpainDouble Tax Treaty Malta – Spain : Signed on 8 November 2005
SwedenDouble Tax Treaty Malta – Sweden : Signed on 9 October 1995
SwitzerlandDouble Taxation Relief (Ships and Aircraft) (Swiss Federation)
Order, 1988 – Signed on 30 March 1987
SwitzerlandDouble Taxation Relief (Taxes on Income) (The Swiss Confederation)
Order, 2012 – Signed on 25 February 2011
SyriaDouble Tax Treaty Malta – Syria : Signed on 22 February 1999
TunisiaDouble Tax Treaty Malta – Tunisia : Signed on 31 May 2000
TurkeyDouble Tax Treaty Malta – Turkey : Signed on 14 July 2011
TurkeyDouble Taxation Relief (Taxes on Income) (The Republic of Turkey)
Order, 2013 (LN 160 of 2013) – Commencement Notice
UAEDouble Tax Treaty Malta – United Arab Emirates : Signed on 13 March 2006
United KingdomDouble Tax Treaty Malta – United Kingdom : Signed on 12 May 1994
United States of AmericaSigned on 11 March 1997 (Ships & Aircraft)
United States of AmericaSigned on 8 August 2008 (Double Taxation Relief Order)
UruguayConvention for the avoidance of double taxation and the
prevention of fiscal evasion with respect to taxes on income
and on capital – Signed on 11 March 2011

Treaties Signed but not in Force

Belgium

Tax Information Exchange Agreements – in Force

Bahamas
Bermuda
Gibraltar
Cayman Islands
Cayman Islands
United States of America
United States of America

Tax Information Exchange Agreements – Signed but not in Force

Macao

Honorary Consuls

An updated List of all Maltese Consular Representations Overseas is available here

About Malta’s Double Taxation Treaties

Taxpayers satisfying the relevant conditions are entitled to double tax relief on income arising outside of Malta that is included in their taxable income.

Relief is granted in the form of a credit. In the absence of the tax treaty, double taxation relief is still available under the unilateral relief provisions for foreign tax incurred on income arising outside of Malta.

Companies may, subject to certain conditions, claim double taxation relief under the flat rate foreign tax credit instead of other forms of double tax relief. This may be especially beneficial in those cases where the foreign income has been exempt from tax or taxed at a reduced rate.

Withholding taxes

The normal treaty rate on dividends paid by Maltese companies is the company tax rate of 35%. Malta operates a full imputation system on the dividends paid, which means that the shareholder is eligible to a credit in respect of the tax paid by the company. As a result company profits are taxed only once and no further tax is payable by the shareholder on distributions.

Under Maltese law dividends paid to non-residents are not subject to withholding tax. Interest and royalties paid to non-residents are exempt from tax in Malta if they are not effectively connected with a permanent establishment in Malta through which the non-residents engage in a trade or business. As a result of these rules, the withholding tax on dividends, interest and royalties paid to residents of treaty and non-treaty countries is 0%.

No tax is payable by non-residents on capital gains tax arising on transfers of company shares or securities except where such gains result from the transfer of shares and securities of companies whose assets consist primarily of immovable property situated in Malta.