- Malta
- Tax Services Malta
- Malta Double Taxation Treaties
- United Arab Emirates Double Tax Treaty
UAE & Malta Double Tax Treaty
The Double Tax Treaty Malta United Arab Emirates, as amended, entered into force in January 2008.

United Arab Emirates Withholding Taxes
The main features of the Malta-UAE tax treaty are as follows:
Dividend Income
The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on dividends distributed by a United Arab Emirates resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the UAE resident company.
Interest Income
The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on interest paid by a United Arab Emirates resident to a Maltese resident beneficial owner of the interest income.
Royalty Income
The Double Tax Treaty Malta United Arab Emirates states that there is no United Arab Emirates withholding tax on royalties paid by a United Arab Emirates resident to a Maltese resident beneficial owner of the royalty income.
When navigating tax matters from Malta to the UAE and from the UAE 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 UAE or the UAE to Malta. Please contact us should you require any more information on the Malta-United Arab Emirates Double Tax Treaty and the unique tax planning opportunities.
Resources & Insights
Contact Us
01
MALTA
- Papilio Services Limited 168 St Christopher Street, Valletta, VLT 1467, Malta, Europe
- +35622582000
- enquiries@papilioservices.com






