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 |