Double Taxation Treaties

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 70 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.

BelgiumSupplementary Agreement Malta – Belgium : Signed on 23 June 1993
BulgariaDouble Tax Treaty Malta – Bulgaria : Signed on 23 July 1986
CanadaDouble Tax Treaty Malta – Canada : Signed on 25 July 1986
ChinaDouble Tax Treaty Malta – China : Signed on 2 February 1993
ChinaOrder 2011 : Signed in October 2010
CroatiaDouble Tax Treaty Malta – Croatia : Signed on 21 October 1998
CyprusDouble Tax Treaty Malta – Cyprus : Signed on 22 October 1993
Czech RepublicDouble Tax Treaty Malta – Czech Republic : Signed on 21 June 1996
DenmarkDouble Tax Treaty Malta – Denmark : Signed on 30 December 1998
EgyptDouble Tax Treaty Malta – Egypt : Signed on 20 February 1999
EstoniaDouble Tax Treaty Malta – Estonia : Signed on 3 May 2001
FinlandDouble Tax Treaty Malta – Finland : Signed on 24 March 1975
Finland(Amendment) Signed on 30 October 2000
FranceDouble Tax Treaty Malta – France : Signed on 5 July 1977
France(Amendment) Signed on 8 July 1994
France(Amendment) Signed on 29 August 2008
GeorgiaDouble Tax Treaty Malta – Georgia : Signed on 23 October 2009
GermanyDouble Tax Treaty Malta – Germany : Signed on 8 March 2001
GermanyOrder 2012 : Signed in June 2010
GreeceDouble Tax Treaty Malta – Greece : Signed on 13 October 2006
GuernseyDouble Tax Treaty Malta – Guernsey : Signed on 12 March 2012
Hong KongDouble Tax Treaty Malta – Hong Kong : Signed on 8 November 2011
HungaryDouble Tax Treaty Malta – Hungary : Signed on 6 August 1991
IcelandDouble Tax Treaty Malta – Iceland : Signed on 23 September 2004
IndiaDouble Tax Treaty Malta – India : Signed on 8 September 1994
IndiaAgreement between the Government of Malta and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income : Signed on 8 April 2013
IndiaDouble Taxation Relief (Taxes on Income) (Republic of India) Order, 2014 – Commencement Notice
IrelandDouble Tax Treaty Malta – Ireland : Signed 14 November 2008
Isle of ManDouble Tax Treaty Malta – Isle of Man : Signed 23 October 2009
IsraelDouble Tax Treaty Malta – Israel : Signed on 28 July 2011
IsraelDouble Taxation Relief (Taxes on Income) (The State of Israel) Order, 2013 – Commencement Notice
ItalyDouble Tax Treaty Malta – Italy : Signed on 16 July 1981
ItalyAmendment, Order 2011: Signed on 13 March 2009
JerseyDouble Tax Treaty Malta – Jersey : Signed on 25 January 2010
JordanDouble Tax Treaty Malta – Jordan : Signed on 16 April 2009
KoreaDouble Tax Treaty Malta – Korea : Signed on 25 March 1997
KuwaitDouble Tax Treaty Malta – Kuwait : Signed on 24 July 2002
LatviaDouble Tax Treaty Malta – Latvia : Signed on 22 May 2000
LebanonDouble Tax Treaty Malta – Lebanon : Signed on 23 February 1999
Lebanon(Amendment) Signed on 16 April 2010
LibyaDouble Tax Treaty Malta – Libya : Signed on 5 October 1972
Libya(Amendment) Signed on 28 April 1995
LiechtensteinConvention – Signed on 27 September 2013
LiechtensteinEntry into Force of the Convention – LN 259 of 2014
LithuaniaDouble Tax Treaty Malta – Lithuania : Signed on 17 May 2001
LuxembourgDouble Tax Treaty Malta – Luxembourg : Signed on 29 April 1994
Luxembourg(Amendment) Order 2013 – LN 238 of 2013 : Signed on 30 November 2011
Luxembourg(Amendment) Order 2013 – LN 275 of 2013 – Commencement Notice
MalaysiaDouble Tax Treaty Malta – Malaysia : Signed on 3 October 1995
MauritiusDouble 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)
MauritiusDouble Taxation Relief (Taxes on Income) (The Republic of Mauritius) Order, 2015 (L.N. 409 of 2014) – Commencement Notice (LN 362 of 2015)
MexicoConvention : Signed on 17 December 2012
MexicoCommencement Notice – 2014
MontenegroDouble Tax Treaty Malta – Montenegro : Signed on 4 November 2008
MoroccoDouble Tax Treaty Malta – Morocco : Signed on 26 October 2001
NetherlandsDouble Tax Treaty Malta – Netherlands : Signed on 18 May 1977
Netherlands(Amendment) Signed on 18 July 1995
NorwayDouble Tax Treaty Malta – Norway : Signed on 2 June 1975
NorwaySigned on 30 March 2012
PakistanDouble Tax Treaty Malta – Pakistan : Signed on 8 October 1975
PolandDouble Tax Treaty Malta – Poland : Signed on 7 January 1994
PolandOrder 2012, signed in April 2011
PortugalDouble Tax Treaty Malta – Portugal : Signed on 26 January 2001
QatarDouble Tax Treaty Malta – Qatar : Signed on 26 August 2009
RussiaDouble Tax Treaty Malta – Russia : Signed on the 23 April 2013
RussiaCommencement Notice
RomaniaDouble Tax Treaty Malta – Romania : Signed on 30 November 1995
San MarinoDouble Tax Treaty Malta – San Marino : Signed on 3 May 2005
San Marino(Amendment) Signed on 10 September 2009
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
SerbiaDouble Tax Treaty Malta – Serbia : Signed on 9 September 2009
SingaporeDouble Tax Treaty Malta – Singapore : Signed on 29 February 2008
SingaporeDouble Taxation Relief (Taxes on Income) (Amendment) Order, 2013 : Signed on 20 November 2009
SlovakiaDouble Tax Treaty Malta – Slovakia : Signed on 7 September 1999
SloveniaDouble Tax Treaty Malta – Slovenia : Signed on 8 October 2002
South AfricaDouble Tax Treaty Malta – South Africa : Signed on 16 May 1997
South AfricaDouble Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order : Signed on 24 August 2012
>South AfricaDouble Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order 2014 – Commencement Notice
SpainDouble Tax Treaty Malta – Spain : Signed on 8 November 2005
SwedenDouble Tax Treaty Malta – Sweden : Signed on 9 October 1995
SwitzerlandDouble Taxation Relief (Ships and Aircraft) (Swiss Federation) Order, 1988 – Signed on 30 March 1987
SwitzerlandDouble Taxation Relief (Taxes on Income) (The Swiss Confederation) Order, 2012 – Signed on 25 February 2011
SyriaDouble Tax Treaty Malta – Syria : Signed on 22 February 1999
TunisiaDouble Tax Treaty Malta – Tunisia : Signed on 31 May 2000
TurkeyDouble Tax Treaty Malta – Turkey : Signed on 14 July 2011
TurkeyDouble Taxation Relief (Taxes on Income) (The Republic of Turkey) Order, 2013 (LN 160 of 2013) – Commencement Notice
UAEDouble Tax Treaty Malta – United Arab Emirates : Signed on 13 March 2006
United KingdomDouble Tax Treaty Malta – United Kingdom : Signed on 12 May 1994
United States of AmericaSigned on 11 March 1997 (Ships & Aircraft)
United States of AmericaSigned on 8 August 2008 (Double Taxation Relief Order)
UruguayConvention 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
VietnamDouble Taxation Relief (Taxes on Income) (The Socialist Republic of Vietnam) Order, 2016

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