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Published:
18.7.2017
Last Updated:
19.11.2024

Malta's tax-efficient regime

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Fostering an optimal environment for foreign investment

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Malta boasts its extensive network of OECD Model based double tax treaties. Currently, there over 70 such treaties are in force and Malta continues to seek further collaboration in tax matters with new reputable trading partners as well as emerging economies.

As one of the methods of mitigating double taxation, in most cases the treaties entered into by Malta reduce the rates of withholding taxes that residents of treaty partner jurisdictions are obligated to remit to their local tax authorities when making payments of certain income categories to Malta tax residents. In some cases, however, domestic legislation of the payer jurisdiction may provide for lower or even zero withholding tax rates.

The table below shows the rates of withholding taxes to be deducted by residents of Malta treaty partner jurisdictions from dividend, interest and royalty payments, as per tax treaties that are currently in force.

Copyright © 2025 Chetcuti Cauchi. This document is for informational purposes only and does not constitute legal advice. Professional legal advice should be obtained before taking any action based on the contents of this document. Chetcuti Cauchi disclaims any liability for actions taken based on the information provided. Reproduction of reasonable portions of the content is permitted for non-commercial purposes, provided proper attribution is given and the content is not altered or presented in a false light.

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