Article

Malta's double tax treaties

In order to encourage the growth of international trade including that of financial services, successive Maltese governments have sought to conclude double tax treaties with important trading partners as well as with emerging countries. These bilateral agreements resolve issues involving double taxation of passive and active income. Current tax treaties in force can be viewed below and in the factsheet: FS027 Malta’s tax treaties.

Extracts from the income tax act relating to Double Tax Treaties may be obtained from the Deloitte Malta Tax Bundle Online or from this list.

See more Deloitte Malta factsheets.

Download the document

 

Treaty partner

Dividends (%)

Interest (%)

Royalties (%)

Albania

5/10*

5

5

Andorra **

tbc

tbc

tbc

Australia

0/15

10*

10

Austria

15

0*

10

Azerbaijan

8

8

8

Bahrain

0

0

0

Barbados

5

5

5

Belgium

15

10

10

Bulgaria

0

0

5*/10

Canada

15

15

10

China (P.R.C.)

5/10

10

7/10

Croatia

5

0

0

Curaçao **

0/5

0

0

Cyprus

0*

0*

10

Czech Republic

5

0

5

Denmark

0/15

0

0

Egypt

0*

10

12

Estonia

0*

0*

10

Finland

5/15

0

0

France

5/15

0*

10

Georgia

0

0

0

Germany

5/15

0

0

Greece

5/15

8

8

Guernsey

0

0

0

Hong Kong

0

0

3

Hungary

0*

0*/10

0*

Iceland

5/15

0

5

India

0*

10

15

Ireland

5*/15

0

0*/5

Isle of Man

0

0

0

Israel

0/15

5

0

Italy

15

10

10

Jersey

0

0

0

Jordan

0*

7*

7*

Korea (R.O.K.)

5/15

10

0

Kuwait

0

0

0*

Latvia

0*

0*

0*

Lebanon

5

0

5

Libya

0*

0*

0*

Liechtenstein

0

0

0

Lithuania

5/15

10

10

Luxembourg

5/15

0

0*

Malaysia

0

15

10*

Mauritius

0

0

0

Mexico

0

5/10

10

Moldova

5

5

5

Montenegro

5/9*

9*

5/9*

Morocco

6.5/10

10

10

Netherlands

5/15

0

0

Norway

0/15

0

0

Pakistan

10*

10

10

Poland

0/10

5

5

Portugal

10/15

10

10

Qatar

0

0

5

Romania

5

5

5

Russia

5/10

5

0

San Marino

0*

0

0

Saudi Arabia

5

0

5/7

Serbia

5/10

10

5/10

Singapore

0

7/10

10

Slovakia

5

0

5

Slovenia

5/15

5

5

South Africa

5

0*

10

Spain

0/5

0

0

Sweden

0/15

0

0

Switzerland

0/15

0/10

0

Syria

0

7.5*

5*

Tunisia

10

12

12

Turkey

10/15

10

10

Ukraine **

5/15

10

10

United Arab Emirates

0

0

0

United Kingdom

0

10

10

United States

5/15

10/15

10

Uruguay

5/7*

10

5/10

Vietnam

5/15

10

5/10/15

 

* These withholding tax rates do not emerge from the treaty but from domestic law.

** Not yet in force.

Notes:

- Most of the above treaties provide for lower withholding taxes for certain types of interest and royalty payments.
- Domestic legislation of the payor country may reduce the withholding tax on royalty payments in certain instances
 

Malta’s tax treaties as at 01.04.2017
Income paid to Malta

Did you find this useful?