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- Malta Double Taxation Treaties
- Isle of Man Double Tax Treaty
Isle of Man & Malta Double Tax Treaty
The Double Taxation Relief Treaty between Malta and the Isle of Man was signed in London on 23 October 2009 and is currently in force since 26 February 2010.

Manx Withholding Taxes
The main features of the Malta Isle of Man tax treaty are as follows:
Dividend Income
The Double Tax Treaty Malta Isle of Man states that there is no Manx withholding tax on dividends distributed by a Manx resident company to a Maltese resident beneficial owner of the dividend income.
Interest Income
The Double Tax Treaty Malta Isle of Man states that there is no Manx withholding tax on interest paid by a Manx resident to a Maltese resident beneficial owner of the interest income.
Royalty Income
The Double Tax Treaty Malta Isle of Man states that there is no Manx withholding tax on royalties paid by a Manx resident to a Maltese resident beneficial owner of the royalty income.
Other Income
The Double Tax Treaty Malta Isle of Man states that pensions and other similar remuneration from Manx 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 the Isle of Man, which are taxable in the Isle of Man only.
When navigating tax matters from Malta to the Isle of Man and from the Isle of Man 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 the Isle of Man or the Isle of Man to Malta. Please contact us should you require any more information on the Malta-Isle of Man Double Tax Treaty and the unique tax planning opportunities.
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