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Double Taxation Conventions

Last Updated: 03/06/2020

In today’s globalized economy, almost all countries are interconnected by cross-border investments; trade in goods and services, transfers of knowledge & technology, and the movement of workers. These transactions and activities may generate different types of income and may trigger tax consequences under the domestic tax laws of more than one country that is involved. This  creates a risk that two countries may have the right to tax the same income in the hands of the same person, examples include cross-border commuters, posted workers, pensioners resident in one EU country receiving a pension from another. Most countries have however concluded agreements to avoid double taxation.

Malta has a broad treaty network, the majority of which are based on the OECD Model Tax Convention. Malta’s double taxation conventions provide rules in respect of dividends, interest, royalties, income from employment, students, entertainers and sportspersons amongst others, as well as rules on the elimination of double taxation.

 

Jurisdiction
Date of Signature
Date of Entry into Force
Convention
Albania
02-May-00
23-Nov-00
Andorra
20-Sep-16
27-Sep-17
​Armenia ​24-Sep-19 ​- LN 28 of 2020
Australia
09-May-84
20-May-85
 
07-Jun-17
01-Apr-19
Austria
29-May-78
13-Jul-79
 
07-Jun-17
01-Apr-19
Azerbaijan
29-Apr-16
27-Dec-16
Bahrain
12-Apr-10
28-Feb-12
Barbados*
03-Dec-01
19-Jun-02
 
25-Sep-13
30-Apr-14
Belgium
28-Jun-74
03-Jan-75
 
23-Jun-93
17-Oct-02
19-Jan-10​ ​31-Jul-17 LN 60 of 2020
​07-Jun-17 ​01-Oct-19
Botswana
02-Oct-17
13-Nov-18
Bulgaria
23-Jul-86
17-May-87
Canada
25-Jul-86
20-May-87
​07-Jun-17 ​01-Dec-19
China
23-Oct-10
25-Aug-11
Croatia
21-Oct-98
22-Aug-99
Curaçao
18-Nov-15
-
Cyprus
22-Oct-93
11-Aug-94
​07-Jun-17 ​01-May-2020
Czech Republic
21-Jun-96
06-Jun-97
Denmark ​
13-Jul-98
30-Dec-98
​07-Jun-17 ​01-Jan-2020
Egypt
20-Feb-99
07-Apr-01
Estonia
03-May-01
22-Jan-03
Ethiopia
12-Apr-18
-
Finland
30-Oct-00
30-Dec-01
​07-Jun-17 01-Jun-19​ Synthesised text
France*
25-Jul-77
01-Oct-79
 
08-Jul-94
01-Sep-97
 
29-Aug-08
01-Jun-10
 
07-Jun-17
01-Apr-19
 
Georgia
23-Oct-09
30-Dec-09
Germany*
08-Mar-01
27-Dec-01
 
17-Jun-10
19-May-11
Ghana
26-Mar-19
-
Greece
13-Oct-06
30-Aug-08
Guernsey
12-Mar-12
10-Mar-13
​07-Jun-17 01-Jun-19​ Synthesised text
Hong Kong
08-Nov-11
18-Jul-12
Hungary
06-Aug-91
29-Nov-92
Iceland
23-Sep-04
19-Apr-06
​07-Jun-17 01-Jan-2020​
India
08-Apr-13
07-Feb-14
​07-Jun-17 ​01-Oct-19 ​Synthesised text
Ireland
14-Nov-08
15-Jan-09
​07-Jun-17 ​01-May-19 ​Synthesisied text
Isle of Man
23-Oct-09
26-Feb-10
 
07-Jun-17
01-Apr-19
Israel
28-Jul-11
08-Dec-13
 
07-Jun-17
01-Apr-19
 
Italy*
16-Jul-81
08-May-85
 
13-Mar-09
24-Nov-10
Jersey
25-Jan-10
19-Jul-10
 
07-Jun-17
01-Apr-19
 
Jordan
16-Apr-09
13-Oct-10
Korea (Republic of)
25-Mar-97
21-Mar-98
Kosovo
06-Mar-19
20-Sep-19
Kuwait
24-Jul-02
19-Mar-04
Latvia
22-May-00
24-Oct-00
​07-Jun-17 01-Jan-2020​
Lebanon*
23-Feb-99
10-Feb-00
 
16-Apr-09
23-Mar-10
Libya
28-Dec-08
20-May-10
Liechtenstein
27-Sep-13
01-Jul-14
07-Jun-17​ ​01-Apr-2020
Lithuania
17-May-01
02-Feb-04
 
07-Jun-17
01-Apr-19
Luxembourg
29-Apr-94
14-Feb-96
 
30-Nov-11
11-Jul-13
​07-Jun-17 01-Aug-19​
Malaysia
03-Oct-95
01-Sep-00
Mauritius
15-Oct-14
23-Apr-15
​05-Jul-17 ​01-Feb-2020
Mexico
17-Dec-12
09-Aug-14
Moldova
10-Apr-14
17-Jun-15
Monaco
27-Sep-18
16-May-19
Montenegro
04-Nov-08
23-Sep-09
Morocco
26-Oct-01
15-Jun-07
Netherlands
18-May-77
09-Nov-77
 
18-Jul-95
18-Mar-99
​07-Jun-17 ​01-Jul-19
Norway 
30-Mar-12
14-Feb-13
​07-Jun-17 ​01-Nov-19
Pakistan
08-Oct-75
20-Dec-75
Poland*
07-Jan-94
24-Nov-94
 
06-Apr-11
22-Nov-11
 
07-Jun-17
01-Apr-19
 
Portugal
26-Jan-01
05-Apr-02
​07-Jun-17 ​01-Jun-2020
Qatar
26-Aug-09
09-Dec-09
​07-Jun-17 ​01-Apr-2020
Romania
30-Nov-95
16-Aug-96
Russia
23-Apr-13
22-May-14
San Marino*
03-May-05
19-Jul-05
 
10-Sep-09
15-Feb-10
Saudi Arabia
04-Jan-12
01-Dec-12
​18-Sep-18 ​01-May-2020
Serbia
09-Sep-09
16-Jun-10
 
07-Jun-17
01-Apr-19
Singapore*
21-Mar-06
29-Feb-08
 
07-Jun-17
01-Apr-19
 
20-Nov-09
28-Jun-13
 
Slovakia
07-Sep-99
20-Aug-00
 
07-Jun-17
01-Apr-19
Slovenia
08-Oct-02
12-Jun-03
 
07-Jun-17
01-Apr-19
South Africa*
16-May-97
12-Nov-97
 
24-Aug-12
17-Dec-13
Spain
08-Nov-05
12-Sep-06
Sweden
09-Oct-95
03-Feb-96
 
07-Jun-17
01-Oct-19
 
Switzerland
25-Feb-11
06-Jul-12
Syria
22-Feb-99
16-Oct-00
Tunisia
03-May-00
31-Dec-01
Turkey
14-Jul-11
13-Jun-13
Ukraine
04-Sep-13
28-Aug-17
​23-Jul-18 ​01-Dec-19
United Arab Emirates
13-Mar-06
18-May-07
​27-Jun-18 ​01-Sep19
United Kingdom
12-May-94
27-Mar-95
 
07-Jun-17
01-Apr-19
United States of America
08-Aug-08
23-Nov-10
Uruguay
11-Mar-11
13-Dec-12
​07-Jun-17 01-Jun-2020​
Viet Nam
15-Jul-16
25-Nov-16
 * includes amending Protocol
Convention signed but not in force
‡ modified by the MLI