Kuwait & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Kuwait was signed in Riyadh on 24 July 2002 and is currently in force since 19 March 2004.

Kuwait Malta Double Tax Treaty

Kuwaiti Withholding Taxes

The main features of the Malta-Kuwait tax treaty are as follows:

Dividend Income

The Double Tax Treaty Malta Kuwait states that there is no Kuwaiti withholding tax on dividends distributed by a Kuwaiti resident company to a Maltese resident beneficial owner of the dividend income.

Interest Income

The Double Tax Treaty Malta Kuwait states that there is no Kuwaiti withholding tax on interest paid by a Kuwaiti resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Kuwait states that there is no Kuwaiti withholding tax on royalties paid by a Kuwaiti resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Kuwait states that pensions and other similar remuneration from Kuwaiti sources to a Maltese resident individual may only be taxed in Malta.

However, this does not apply for pensions paid under the provisions of a social security system of Kuwait, which are taxable in Kuwait only.

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When navigating tax matters from Malta to Kuwait and from Kuwait to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to Kuwait or Kuwait to Malta. Please contact us should you require any more information on the Malta-Kuwait Double Tax Treaty and the unique tax planning opportunities.

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