Double Taxation Conventions
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Double Taxation Conventions

Last Updated: 26/05/2022


​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
​28-May-19 ​01-Jan-21 ​Synthesised text​
Andorra 
20-Sep-16
27-Sep-17
​07-Jun-17 ​01-Jan-22
​Armenia ​24-Sep-19 25-Nov-21 LN 28 of 2020​
Australia
09-May-84
20-May-85
 
07-Jun-17
01-Jan-19
Austria
29-May-78
13-Jul-79
 
07-Jun-17
01-Jul-18
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 LN 447 of 2013
​07-Jun-17​
​01-Apr-21
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 Synthesised text
China
23-Oct-10
25-Aug-11
Croatia 
21-Oct-98
22-Aug-99
​07-Jun-17 ​01-Jun-21
Curaçao
18-Nov-15
-
Cyprus
22-Oct-93
11-Aug-94
​07-Jun-17 ​01-May-20
Czech Republic
21-Jun-96
06-Jun-97
​07-Jun-17 ​01-Sep-2020 ​Synthesised text
Denmark ​
13-Jul-98
30-Dec-98
​07-Jun-17 ​01-Jan-20
Egypt
20-Feb-99
07-Apr-01
​07-Jun-17 ​01-Jan-21
Estonia 
03-May-01
22-Jan-03
​29-Jun-18 ​01-May-21
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-Jan-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
​​ ​07-Jun-17 ​01-Jul-21
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
07-Jun-17​ ​01-Jul-21
Iceland
23-Sep-04
19-Apr-06
​07-Jun-17 01-Jan-20​ Synthesised text​
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-Jul-18
Israel
28-Jul-11
08-Dec-13
 
07-Jun-17
01-Jan-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-Jul-18
 
Jordan
16-Apr-09
13-Oct-10
​19-Dec-19 ​01-Jan-21 Synthesised text​
Korea (Republic of)
25-Mar-97
21-Mar-98
​07-Jun-17 ​01-Sep-20
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-Feb-20​ Synthesised text​
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-20
Lithuania
17-May-01
02-Feb-04
 
07-Jun-17
01-Jan-19
Luxembourg
29-Apr-94
14-Feb-96
 
30-Nov-11
11-Jul-13
​07-Jun-17 01-Aug-19​ Synthesised text
Malaysia 
03-Oct-95
01-Sep-00
​24-Jan-18 ​01-Jun-21
Mauritius
15-Oct-14
23-Apr-15
​05-Jul-17 ​01-Feb-20
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
07-Jun-17​ 01-Apr-21​​
Poland*
07-Jan-94
24-Nov-94
 
06-Apr-11
22-Nov-11
​30-Nov-20​​ 11-Mar-22 ​LN 64 of 2021​
Portugal
26-Jan-01
05-Apr-02
​07-Jun-17 ​01-Jun-20
Qatar
26-Aug-09
09-Dec-09
​04-Dec-18 ​01-Apr-20 Synthesised text​
Romania
30-Nov-95
16-Aug-96
Russia* ‡​
23-Apr-13
22-May-14
01-Oct-20​ ​23-Mar-21 LN 428 of 2020
07-Jun-17​ 01-Oct-19​
San Marino
03-May-05
19-Jul-05
 
10-Sep-09
15-Feb-10
​07-Jun-17 ​01-Jul-20
Saudi Arabia
04-Jan-12
01-Dec-12
​18-Sep-18 ​01-May-20 Synthesisied text
Serbia
09-Sep-09
16-Jun-10
 
07-Jun-17
01-Oct-18
Singapore*
21-Mar-06
29-Feb-08
 
20-Nov-09
28-Jun-13
 
07-Jun-17
01-Apr-19
Slovakia
07-Sep-99
20-Aug-00
 
07-Jun-17
01-Jan-19
Slovenia
08-Oct-02
12-Jun-03
 
07-Jun-17
01-Jul-18
South Africa*
16-May-97
12-Nov-97
 
24-Aug-12
17-Dec-13
Spain ​
08-Nov-05
12-Sep-06
​07-J​un-17 ​01-Jan-22
Sweden
09-Oct-95
03-Feb-96
 
07-Jun-17
01-Oct-18
 
Switzerland *
25-Feb-11
16-Jul-20
06-Jul-12
03-Nov-21
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-Oct-18
United States of America
08-Aug-08
23-Nov-10
Uruguay
11-Mar-11
13-Dec-12
​07-Jun-17 01-Jun-20​
Viet Nam
15-Jul-16
25-Nov-16
 * includes amending Protocol
Convention signed but not in force
‡ modified by the MLI