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
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Albania | Double Tax Treaty Malta – Albania : Signed on 2 May 2000 |
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Australia | Double Tax Treaty Malta – Australia : Signed on 9 May 1984 |
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Austria | Double Tax Treaty Malta – Austria : Signed on 29 May 1978 |
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Bahrain | Double Tax Treaty Malta – Bahrain : Signed on 12 April 2010 |
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Barbados | Double Tax Treaty Malta – Barbados : Signed on 5 December 2001 |
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Barbados | Protocol 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 |
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Barbados | Double Taxation Relief (Taxes on Income) (Barbados) (Amendment) Order, 2014 Commencement Notice |
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Belgium | Double Tax Treaty Malta – Belgium : Signed on 28 June 1974 |
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Belgium | Supplementary Agreement Malta – Belgium : Signed on 23 June 1993 |
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Bulgaria | Double Tax Treaty Malta – Bulgaria : Signed on 23 July 1986 |
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Canada | Double Tax Treaty Malta – Canada : Signed on 25 July 1986 |
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China | Double Tax Treaty Malta – China : Signed on 2 February 1993 |
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China | Order 2011 : Signed in October 2010 |
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Croatia | Double Tax Treaty Malta – Croatia : Signed on 21 October 1998 |
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Cyprus | Double Tax Treaty Malta – Cyprus : Signed on 22 October 1993 |
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Czech Republic | Double Tax Treaty Malta – Czech Republic : Signed on 21 June 1996 |
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Denmark | Double Tax Treaty Malta – Denmark : Signed on 30 December 1998 |
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Egypt | Double Tax Treaty Malta – Egypt : Signed on 20 February 1999 |
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Estonia | Double Tax Treaty Malta – Estonia : Signed on 3 May 2001 |
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Finland | Double Tax Treaty Malta – Finland : Signed on 24 March 1975 |
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Finland | (Amendment) Signed on 30 October 2000 |
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France | Double Tax Treaty Malta – France : Signed on 5 July 1977 |
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France | (Amendment) Signed on 8 July 1994 |
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France | (Amendment) Signed on 29 August 2008 |
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Georgia | Double Tax Treaty Malta – Georgia : Signed on 23 October 2009 |
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Germany | Double Tax Treaty Malta – Germany : Signed on 8 March 2001 |
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Germany | Order 2012 : Signed in June 2010 |
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Greece | Double Tax Treaty Malta – Greece : Signed on 13 October 2006 |
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Guernsey | Double Tax Treaty Malta – Guernsey : Signed on 12 March 2012 |
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Hong Kong | Double Tax Treaty Malta – Hong Kong : Signed on 8 November 2011 |
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Hungary | Double Tax Treaty Malta – Hungary : Signed on 6 August 1991 |
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Iceland | Double Tax Treaty Malta – Iceland : Signed on 23 September 2004 |
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India | Double Tax Treaty Malta – India : Signed on 8 September 1994 |
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India | Agreement between Malta and India: Signed on 8 April 2013 |
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Ireland | Double Tax Treaty Malta – Ireland : Signed 14 November 2008 |
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Isle of Man | Double Tax Treaty Malta – Isle of Man : Signed 23 October 2009 |
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Israel | Double Tax Treaty Malta – Israel : Signed on 28 July 2011 |
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Israel | Double Taxation Relief (Taxes on Income) (The State of Israel) Order, 2013 – Commencement Notice |
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Italy | Double Tax Treaty Malta – Italy : Signed on 16 July 1981 |
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Italy | Amendment, Order 2011: Signed on 13 March 2009 |
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Jersey | Double Tax Treaty Malta – Jersey : Signed on 25 January 2010 |
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Jordan | Double Tax Treaty Malta – Jordan : Signed on 16 April 2009 |
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Korea | Double Tax Treaty Malta – Korea : Signed on 25 March 1997 |
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Kuwait | Double Tax Treaty Malta – Kuwait : Signed on 24 July 2002 |
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Latvia | Double Tax Treaty Malta – Latvia : Signed on 22 May 2000 |
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Lebanon | Double Tax Treaty Malta – Lebanon : Signed on 23 February 1999 |
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Lebanon | (Amendment) Signed on 16 April 2010 |
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Libya | Double Tax Treaty Malta – Libya : Signed on 5 October 1972 |
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Libya | (Amendment) Signed on 28 April 1995 |
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Libya | (Has effect with respect to income derived during the taxable years beginning on or after 1 January 2011) Signed on 28 December 2008 |
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Liechtenstein | Convention – Signed on 27 September 2013 |
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Liechtenstein | Entry into Force of the Convention – LN 259 of 2014 |
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Luxembourg | Double Tax Treaty Malta – Luxembourg : Signed on 29 April 1994 |
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Luxembourg | (Amendment) Order 2013 – LN 238 of 2013 : Signed on 30 November 2011 |
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Luxembourg | (Amendment) Order 2013 – LN 275 of 2013 – Commencement Notice |
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Malaysia | Double Tax Treaty Malta – Malaysia : Signed on 3 October 1995 |
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Lithuania | Double Tax Treaty Malta – Lithuania : Signed on 17 May 2001 |
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Mauritius | Double 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) |
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Mauritius | Double Taxation Relief (Taxes on Income) (The Republic of Mauritius) Order, 2015 (L.N. 409 of 2014) Commencement Notice (LN 362 of 2015) |
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Mexico | Convention : Signed on 17 December 2012 |
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Mexico | Commencement Notice – 2014 |
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Mexico | Commencement Notice – 2014 |
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Moldova | Convention 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) |
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Moldova | Double Tax Treaty Malta – Moldova : Double Taxation Relief (Taxes on Income) (The Republic of Moldova) Order, 2015 Commencement Notice (LN 228 of 2015) |
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Montenegro | Double Tax Treaty Malta – Montenegro : Signed on 4 November 2008 |
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Morocco | Double Tax Treaty Malta – Morocco : Signed on 26 October 2001 |
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Netherlands | Double Tax Treaty Malta – Netherlands : Signed on 18 May 1977 |
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Netherlands | (Amendment) Signed on 18 July 1995 |
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Norway | Double Tax Treaty Malta – Norway : Signed on 2 June 1975 |
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Norway | Signed on 30 March 2012 |
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Pakistan | Double Tax Treaty Malta – Pakistan : Signed on 8 October 1975 |
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Poland | Double Tax Treaty Malta – Poland : Signed on 7 January 1994 |
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Poland | Order 2012, signed in April 2011 |
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Portugal | Double Tax Treaty Malta – Portugal : Signed on 26 January 2001 |
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Qatar | Double Tax Treaty Malta – Qatar : Signed on 26 August 2009 |
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Russia | Double Tax Treaty Malta – Russia : Signed on the 23 April 2013 |
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Russia | Commencement Notice |
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Romania | Double Tax Treaty Malta – Romania : Signed on 30 November 1995 |
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San Marino | Double Tax Treaty Malta – San Marino : Signed on 3 May 2005 |
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San Marino | (Amendment) Signed on 10 September 2009 |
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Saudi Arabia | Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income: Signed on 4 January 2012 |
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Serbia | Double Tax Treaty Malta – Serbia : Signed on 9 September 2009 |
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Singapore | Double Tax Treaty Malta – Singapore : Signed on 29 February 2008 |
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Singapore | Double Taxation Relief (Taxes on Income) (Amendment) Order, 2013: Signed on 20 November 2009 |
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Slovakia | Double Tax Treaty Malta – Slovakia : Signed on 7 September 1999 |
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Slovenia | Double Tax Treaty Malta – Slovenia : Signed on 8 October 2002 |
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South Africa | Double Tax Treaty Malta – South Africa : Signed on 16 May 1997 |
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South Africa | Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order : Signed on 24 August 2012 |
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South Africa | Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order 2014 – Commencement Notice |
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Spain | Double Tax Treaty Malta – Spain : Signed on 8 November 2005 |
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Sweden | Double Tax Treaty Malta – Sweden : Signed on 9 October 1995 |
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Switzerland | Double Taxation Relief (Ships and Aircraft) (Swiss Federation) Order, 1988 – Signed on 30 March 1987 |
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Switzerland | Double Taxation Relief (Taxes on Income) (The Swiss Confederation) Order, 2012 – Signed on 25 February 2011 |
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Syria | Double Tax Treaty Malta – Syria : Signed on 22 February 1999 |
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Tunisia | Double Tax Treaty Malta – Tunisia : Signed on 31 May 2000 |
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Turkey | Double Tax Treaty Malta – Turkey : Signed on 14 July 2011 |
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Turkey | Double Taxation Relief (Taxes on Income) (The Republic of Turkey) Order, 2013 (LN 160 of 2013) – Commencement Notice |
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UAE | Double Tax Treaty Malta – United Arab Emirates : Signed on 13 March 2006 |
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United Kingdom | Double Tax Treaty Malta – United Kingdom : Signed on 12 May 1994 |
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United States of America | Signed on 11 March 1997 (Ships & Aircraft) |
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United States of America | Signed on 8 August 2008 (Double Taxation Relief Order) |
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Uruguay | Convention 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
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Belgium |
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Ukraine |
Tax Information Exchange Agreements – in Force
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Bahamas |
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Bermuda |
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Gibraltar |
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Cayman Islands |
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Cayman Islands |
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United States of America |
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United States of America |
Tax Information Exchange Agreements – Signed but not in Force
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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.