Double Taxation Agreements

With its vast network of Double Taxation agreements with over 42 states, Malta is ideal for you, who want to avoid your income from being taxed twice. Various tax relief systems are contemplated under Maltese fiscal laws, these namely being:

(a) Double taxation relief;
(b) Flat rate foreign tax credit
(c) Commonwealth income tax relief; and
(d) Unilateral relief.

By contacting Gonzi & Associates Advocates you will ensure take make maximum advantage of the benefits arising from these agreements.

Malta’s Double taxation treaty network

Albania	Lebanon
Australia	Libya
Austria	Lithuania
Barbados	Luxembourg
Belgium	Malaysia
Bulgaria	Netherlands
Canada	Norway
China	Pakistan
Croatia	Poland
Czech Republic	Portugal
Cyprus	Romania
Egypt	Singapore
Germany	Slovakia
Finland	South Africa
France	Sweden
Hungary	Switzerland
Iceland	Thailand
India	Tunisia
Italy	Turkey
Korea	United Arab Emirates
Kuwait	United Kingdom
	USA (Signed but not ratified)

Applicable Tax Rates

These are the % rates of withholding tax on payments made to Malta from Treaty countries.


Country	Dividends		% share to qualify	Interest	Royalties
Country	Minor Share-holding	Major Share-holding	% share to qualify	Interest	Royalties
Australia	15	15		15	10
Austria	15	15		5	10
Belgium	15	15		10	10
Bulgaria	nil	nil		15	10
Canada	15	15		15	10
China	10	10		10	10
Cyprus	15	15		10	10
Czech Rep.	5	5		nil	5
Denmark	15	0	25	nil	nil
Finland	15	5	25	10	10
France	15	5	10	10	10
Germany	15	5	25	10	10
Hungary	15	5	25	10	10
India	15	10	25	10	15
Italy	15	15		10	10
Korea	15	5	25	10	nil
Libya	15	15		15	15
Luxembourg	15	5	25	nil	10
Malaysia				15	15
Netherlands	15	5	25	10	10
Norway	15	15		10	10
Pakistan	15	15	20	10	10
Poland	15	5	20	10	10
Romania	5	5		5	5
South Africa	15	5		10	10
Sweden	15	nil	10	nil	nil
UK	nil	nil		10	10