How many tax treaties does Malta have?

Malta has 76 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Malta's most important treaty partners?

Malta's major treaty partners include United Kingdom, Italy, Germany, France, Netherlands, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Malta's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Malta may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Malta Tax Treaties

Malta has approximately 76 double taxation treaties in force. As an EU member and international financial center, Malta's treaty network is extensive relative to its size.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

United KingdomItalyGermanyFranceNetherlandsUnited StatesSwitzerlandChinaIndiaUAE

About Malta's Treaty Network

Malta maintains a network of 76 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Malta Tax Treaties

Major Treaty Partners

About Malta's Treaty Network

Malta Tax Treaties FAQ