Malta Double Taxation Agreements | Malta Tax Treaty Network
Malta has over fifty nine double taxation agreements signed with EU and non-EU jurisdictions. Recent agreements have been signed with Qatar, Serbia and Montenegro. Double Taxation Agreements eliminate the incidence of double taxation and the taxing right of jurisdictions to tax cross boarder transaction traditionally covering capital gains and income streams in the form of dividend and interest.
Relief for foreign tax paid is permitted under Maltese tax law in the following manner:
- Commonwealth Relief;
- Unilateral Relief;
- Flat Rate Foreign Tax Credit;
- Double Taxation Relief.
Double Taxation Agreements currently in-force with Malta include:
- Albania
- Australia
- Austria
- Barbados
- Belgium
- Bulgaria
- Canada
- China
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Eygpt
- Estonia
- Finland
- France
- Germany
- Greece
- Hungary
- Iceland
- India
- Ireland
- Italy
- Korea
- Kuwait
- Latvia
- Lebanon
- Libya
- Lithuania
- Luxembourg
- Malaysia
- Montenegro
- Morocco
- Netherlands
- Norway
- Pakistan
- Poland
- Portugal
- Romania
- San Marino
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Syria
- Tunisia
- United Arab Emirates
- United Kingdom
- United States of America