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.

 

Belgium Supplementary Agreement Malta – Belgium : Signed on 23 June 1993
Bulgaria Double Tax Treaty Malta – Bulgaria : Signed on 23 July 1986
Canada Double Tax Treaty Malta – Canada : Signed on 25 July 1986
China Double Tax Treaty Malta – China : Signed on 2 February 1993
China Order 2011 : Signed in October 2010
Croatia Double Tax Treaty Malta – Croatia : Signed on 21 October 1998
Cyprus Double Tax Treaty Malta – Cyprus : Signed on 22 October 1993
Czech Republic Double Tax Treaty Malta – Czech Republic : Signed on 21 June 1996
Denmark Double Tax Treaty Malta – Denmark : Signed on 30 December 1998
Egypt Double Tax Treaty Malta – Egypt : Signed on 20 February 1999
Estonia Double Tax Treaty Malta – Estonia : Signed on 3 May 2001
Finland Double Tax Treaty Malta – Finland : Signed on 24 March 1975
Finland (Amendment) Signed on 30 October 2000
France Double Tax Treaty Malta – France : Signed on 5 July 1977
France (Amendment) Signed on 8 July 1994
France (Amendment) Signed on 29 August 2008
Georgia Double Tax Treaty Malta – Georgia : Signed on 23 October 2009
Germany Double Tax Treaty Malta – Germany : Signed on 8 March 2001
Germany Order 2012 : Signed in June 2010
Greece Double Tax Treaty Malta – Greece : Signed on 13 October 2006
Guernsey Double Tax Treaty Malta – Guernsey : Signed on 12 March 2012
Hong Kong Double Tax Treaty Malta – Hong Kong : Signed on 8 November 2011
Hungary Double Tax Treaty Malta – Hungary : Signed on 6 August 1991
Iceland Double Tax Treaty Malta – Iceland : Signed on 23 September 2004
India Double Tax Treaty Malta – India : Signed on 8 September 1994
India Agreement 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
India Double Taxation Relief (Taxes on Income) (Republic of India) Order, 2014 – Commencement Notice
Ireland Double Tax Treaty Malta – Ireland : Signed 14 November 2008
Isle of Man Double Tax Treaty Malta – Isle of Man : Signed 23 October 2009
Israel Double Tax Treaty Malta – Israel : Signed on 28 July 2011
Israel Double Taxation Relief (Taxes on Income) (The State of Israel) Order, 2013 – Commencement Notice
Italy Double Tax Treaty Malta – Italy : Signed on 16 July 1981
Italy Amendment, Order 2011: Signed on 13 March 2009
Jersey Double Tax Treaty Malta – Jersey : Signed on 25 January 2010
Jordan Double Tax Treaty Malta – Jordan : Signed on 16 April 2009
Korea Double Tax Treaty Malta – Korea : Signed on 25 March 1997
Kuwait Double Tax Treaty Malta – Kuwait : Signed on 24 July 2002
Latvia Double Tax Treaty Malta – Latvia : Signed on 22 May 2000
Lebanon Double Tax Treaty Malta – Lebanon : Signed on 23 February 1999
Lebanon (Amendment) Signed on 16 April 2010
Libya Double Tax Treaty Malta – Libya : Signed on 5 October 1972
Libya (Amendment) Signed on 28 April 1995
Liechtenstein Convention – Signed on 27 September 2013
Liechtenstein Entry into Force of the Convention – LN 259 of 2014
Lithuania Double Tax Treaty Malta – Lithuania : Signed on 17 May 2001
Luxembourg Double 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
Malaysia Double Tax Treaty Malta – Malaysia : Signed on 3 October 1995
Mauritius Double 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)
Mauritius Double Taxation Relief (Taxes on Income) (The Republic of Mauritius) Order, 2015 (L.N. 409 of 2014) – Commencement Notice (LN 362 of 2015)
Mexico Convention : Signed on 17 December 2012
Mexico Commencement Notice – 2014
Montenegro Double Tax Treaty Malta – Montenegro : Signed on 4 November 2008
Morocco Double Tax Treaty Malta – Morocco : Signed on 26 October 2001
Netherlands Double Tax Treaty Malta – Netherlands : Signed on 18 May 1977
Netherlands (Amendment) Signed on 18 July 1995
Norway Double Tax Treaty Malta – Norway : Signed on 2 June 1975
Norway Signed on 30 March 2012
Pakistan Double Tax Treaty Malta – Pakistan : Signed on 8 October 1975
Poland Double Tax Treaty Malta – Poland : Signed on 7 January 1994
Poland Order 2012, signed in April 2011
Portugal Double Tax Treaty Malta – Portugal : Signed on 26 January 2001
Qatar Double Tax Treaty Malta – Qatar : Signed on 26 August 2009
Russia Double Tax Treaty Malta – Russia : Signed on the 23 April 2013
Russia Commencement Notice
Romania Double Tax Treaty Malta – Romania : Signed on 30 November 1995
San Marino Double 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
Serbia Double Tax Treaty Malta – Serbia : Signed on 9 September 2009
Singapore Double Tax Treaty Malta – Singapore : Signed on 29 February 2008
Singapore Double Taxation Relief (Taxes on Income) (Amendment) Order, 2013 : Signed on 20 November 2009
Slovakia Double Tax Treaty Malta – Slovakia : Signed on 7 September 1999
Slovenia Double Tax Treaty Malta – Slovenia : Signed on 8 October 2002
South Africa Double Tax Treaty Malta – South Africa : Signed on 16 May 1997
South Africa Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order : Signed on 24 August 2012
>South Africa Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order 2014 – Commencement Notice
Spain Double Tax Treaty Malta – Spain : Signed on 8 November 2005
Sweden Double Tax Treaty Malta – Sweden : Signed on 9 October 1995
Switzerland Double Taxation Relief (Ships and Aircraft) (Swiss Federation) Order, 1988 – Signed on 30 March 1987
Switzerland Double Taxation Relief (Taxes on Income) (The Swiss Confederation) Order, 2012 – Signed on 25 February 2011
Syria Double Tax Treaty Malta – Syria : Signed on 22 February 1999
Tunisia Double Tax Treaty Malta – Tunisia : Signed on 31 May 2000
Turkey Double Tax Treaty Malta – Turkey : Signed on 14 July 2011
Turkey Double Taxation Relief (Taxes on Income) (The Republic of Turkey) Order, 2013 (LN 160 of 2013) – Commencement Notice
UAE Double Tax Treaty Malta – United Arab Emirates : Signed on 13 March 2006
United Kingdom Double Tax Treaty Malta – United Kingdom : Signed on 12 May 1994
United States of America Signed on 11 March 1997 (Ships & Aircraft)
United States of America Signed on 8 August 2008 (Double Taxation Relief Order)
Uruguay Convention 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
Vietnam Double Taxation Relief (Taxes on Income) (The Socialist Republic of Vietnam) Order, 2016