Malta's double-taxation treaties
for fiscal efficiency
Malta grants relief from double taxation under the credit method on source-by-source and country-by-country basis. The Maltese tax regime governing double taxation relief includes not only treaty relief but also unilateral relief, and thereby ensures that income arising from overseas is not subject to double taxation, even if there is no double taxation agreement in existence.
The following is a comprehensive list of treaties by country:
| COUNTRY | TREATY DESCRIPTION |
|---|---|
| Albania | Signed on 2nd May 2000 |
| Australia | Signed on 9 May 1984 |
| Austria | Signed on 29 May 1978 |
| Barbados | Signed on 5 December 2001 |
| Belgium | Signed on 28 June 1974 Supplimentary Agreement signed on 23 June 1993 with LN 83 of 2003 |
| Bulgaria | Signed on 23 July 1986 |
| Canada | Signed on 25 July 1986 |
| China | Signed on 2 February 1993 |
| Croatia | Signed on 21 October 1998 |
| Cyprus | Signed on 22 October 1993 |
| Czech Republic | Signed on 21 June 1996 |
| Denmark | Signed on 30 December 1998 |
| Egypt | Signed on 20 February 1999 |
| Estonia | Signed on 3 May 2001 |
| Finland | Signed on 30 October 2000 |
| France | Signed on 5 July 1977 Protocol signed on 8 July 1994 with LN 238 of 1998 |
| Germany | Signed on 8 March 2001 |
| Greece | Signed on 13 October 2006 |
| Hungary | Signed on 6 August 1991 |
| Iceland | Signed on 23 September 2004 |
| India | Signed on 8 September 1994 |
| Ireland | Signed on 14 November 2008 |
| Italy | Signed on 16 July 1981 |
| Korea | Signed on 25 March 1997 |
| Kuwait | Signed on 24 July 2002 |
| Latvia | Signed on 22 May 2000 |
| Lebanon | Signed on 23 February 1999 |
| Libya | Signed on 5 October 1972 Protocol signed on 28 April 1995 with LN 201 of 1996 |
| Lithuania | Signed on 17 May 2001 |
| Luxembourg | Signed on 29 April 1994 |
| Malaysia | Signed on 3 October 1995 |
| Montenegro | Signed on 4 November 2008 |
| Morocco | Signed 26 October 2001 |
| Netherlands | Signed on 18 May 1977 Protocol signed on 18 July 1995 with LN 146 of 1999 |
| Norway | Signed on 2 June 1975 |
| Pakistan | Signed on 8 October 1975 |
| Poland | Signed on 7 January 1994 |
| Portugal | Signed on 26 January 2001 |
| Romania | Signed on 30 November 1995 |
| San Marino | Signed on 3 May 2005 |
| Singapore | Signed on 29 February 2008 |
| Slovakia | Signed on 7 September 1999 |
| Slovenia | Signed on 8 October 2002 |
| South Africa | Signed on 16 May 1997 |
| Spain | Signed on 8 November 2005 |
| Sweden | Signed on 9 October 1995 |
| Switzerland | Signed on 30 March 1987 |
| Syria | Signed on 22 February 1999 |
| Tunisia | Signed on 31 May 2000 |
| United Kingdom | Signed on 12 May 1994 |
| United States of America | Signed on 8 August 2008 |
Treaties Signed
Not Yet in Force
Treaties awaiting signature
| 05.07.2009 | |