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Malta is an EU Member State with an Exceptionally Advantageous Tax Regime

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Complete Overview of Malta Double Tax Treaties

Malta has, as of April 2011, ratified double tax treaties with 56 jurisdictions, with a significant number of other treaties, such as with the Swiss Federation signed, but awaiting ratification. Most of the treaties which Malta has entered into are based on the Organisation for Economic Cooperation and Development (OECD) Model Convention.  Double tax treaty relief is generally granted in two ways:

  • Taxing rights in respect of certain classes of income are restricted to one of the two countries concerned (usually the country of residence of the recipient).  Indeed, in terms of a number of treaties concluded by Malta, certain foreign income remitted to Malta qualifies for a reduced withholding rate of foreign tax (such as dividends, interest or royalties) or is exempt from foreign tax (such as private pensions and to certain capital gains);
  • Where income remains taxable in both countries, relief is achieved by requiring the recipient’s country to allow a credit against its tax for source country tax.  Treaty relief is generally provided in the form of an ordinary credit with per country and per income limitation, whereby the overseas tax suffered, limited to the Malta tax charge on the income is allowed as a credit against tax chargeable in Malta.

 Click here for a complete and holistic overview of all applicable double tax treaty rates applicable to dividends, interest and royalties.

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