Malaysia & Malta Double Tax Treaty

The Double Taxation Relief Treaty between Malta and Malaysia was signed in Kingston on 3 October 1995 and is currently in force since 1 September 2000. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is also in force. 

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Malaysia malta double tax treaty

Malaysian Withholding Taxes

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

Return To All Double Taxation Treaties

Dividend Income

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

Interest Income

The Double Tax Treaty Malta Malaysia states that the maximum Malaysian withholding tax on interest paid by a Malaysian resident to a Maltese resident beneficial owner of the interest income is 15%.

Royalty Income

The Double Tax Treaty Malta Malaysia states that the maximum Malaysian withholding tax on royalties paid by a Malaysian resident to a Maltese resident beneficial owner of the royalty income is 15%.

Other Income

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

However, this does not apply for pensions paid under the social security legislation of Malaysia, which are taxable in Malaysia only.

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When navigating tax matters from Malta to Malaysia and from Malaysia 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 Malaysia or Malaysia to Malta. Please contact us should you require any more information on the Malta-Malaysia Double Tax Treaty and the unique tax planning opportunities.

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