Malta has a vast network of double taxation treaties which offer competitive conditions, and other treaties are currently being negotiated/signed/ratified.

The treaties generally follow the OECD convention model, although some may vary significantly from the model.

The treaties generally make provision for double taxation relief through an ordinary tax credit, but Maltese law also makes provision for other mechanisms for international double taxation relief.

Remember that regardless of double taxation treaties, Malta generally does not tax dividends, interest and royalties at source.

Actually, with the application of the current full allocation system in Malta, the payment of dividends to non-residents, who comply with certain requirements, are not subject to taxation at source.

Exemption from with holding tax on the payment of royalties and interests to non-residents in Malta

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Azerbeijan Albania Australia
Austria Bahrain Barbados (add convention)
Belgium (add convention) Bulgaria Canada
China (add convention) Croatia Curazao*
Cyprus Czech Republic Denmark
Egypt  Estonia Finland (add convention)
France (add convention I and II) Georgia Germany (add convention)
Greece Guernsey Hong Kong
Hungary Iceland India (add convention)
Ireland Isle of Man Israel
Italy (add convention) Jersey Jordan
South Korea Kuwait Latvia
Lebanon (add convention) Libya (add convention I and II) Liechtenstein
Lithuania Luxembourg (add convention) Malaysia
Mauritius Mexico Moldova
Montenegro Marocco Netherlands (add convention)
Norway Pakistan Poland (add convention)
Portugal Qatar Russia
Romania San Marino (add convention) Saudi Arabia
Serbia Singapore (add convention) Slovakia
Slovenia South Africa (add convention) Spain
Sweden Switzerland (add convention) Syria
Tunisia Turkey UAE
United Kingdom United States of America Ukraine*
Uruguay Vietnam -

(*) Not yet in force

Related
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