Double taxation is the levying of tax by two or more jurisdictions on the same declared income. A Double taxation agreement removes this barrier as taxpayers are entitled to double tax relief on income arising outside of their jurisdiction that is included in their taxable income. Taxpayers receive reimbursements in the form of a tax credit.
Malta is very popular as the island has an extensive network of Double Taxation Treaties with 81 countries around the world. You can see the treaties currently enforced below:
| Country | Agreement Signed on: |
| Albania | Signed on 2 May 2000 |
| Andorra | Signed on 20 September 2016 |
| Armenia | Signed on 24 September 2019 |
| Australia | Signed on 9 May 1984 |
| Austria | Signed on 29 May 1978 |
| Azerbaijan | Signed on 29 April 2016 |
| Bahrain | Signed on 12 April 2010 |
| Barbados | Signed on 5 December 2001 (Amended: 25th September 2013) |
| Belgium | Signed on 28 June 1974 (Amended: 23 June 1993) |
| Botswana | Signed on 2 October 2017 (Amended: 23 June 1993) |
| Bulgaria | Signed on 23 July 1986 |
| Canada | Signed on 25 July 1986 |
| China | Signed on 2 February 1993 (Amended: October 2010) |
| Croatia | Signed on 21 October 1998 |
| Curaçao | Signed on 18 November 2015 |
| Cyprus | Signed on 22 October 1993 |
| Czech Republic | Signed on 21 June 1996 |
| Denmark | Signed on 30 December 1998 |
| Egypt | Signed on 20 February 1999 |
| Estonia | Signed on 3 May 2001 |
| Ethiopia | Signed on 12 April 2018 |
| Finland | Signed on 24 March 1975 (Amended: 30 October 2000) |
| France | Signed on 5 July 1977 (Amended: 8 July 1994 & 29 August 2008) |
| Georgia | Signed on 23 October 2009 |
| Germany | Signed on 8 March 2001(Amended: June 2010) |
| Ghana | Signed on 26 March 2019 |
| Greece | Signed on 13 October 2006 |
| Guernsey | Signed on 12 March 2012 |
| Hong Kong | Signed on 8 November 2011 |
| Hungary | Signed on 6 August 1991 |
| Iceland | Signed on 23 September 2004 |
| India | Signed on 8 September 1994 (Amended: 8 April 2013) |
| Ireland | Signed 14 November 2008 |
| Isle of Man | Signed 23 October 2009 |
| Israel | Signed on 28 July 2011 |
| Italy | Signed on 16 July 1981 (Amended: 13 March 2009) |
| Jersey | Signed on 25 January 2010 |
| Jordan | Signed on 16 April 2009 |
| Korea | Signed on 25 March 1997 |
| Kosovo | Signed on 6 March 2019 |
| Kuwait | Signed on 24 July 2002 |
| Latvia | Signed on 22 May 2000 |
| Lebanon | Signed on 23 February 1999 (Amended: 16 April 2010) |
| Libya | Signed on 5 October 1972 (Amended: 28 April 1995) |
| Liechtenstein | Signed on 27 September 2013 |
| Lithuania | Signed on 17 May 2001 |
| Luxembourg | Signed on 29 April 1994 (Amended: 30 November 2011) |
| Malaysia | Signed on 3 October 1995 |
| Mauritius | Signed on 15 October 2014 |
| Mexico | Signed on 17 December 2012 |
| Moldova | Signed on 10 April 2014 |
| Monaco | Signed on 27 September 2018 |
| Montenegro | Signed on 4 November 2008 |
| Morocco | Signed on 26 October 2001 |
| Netherlands | Signed on 18 May 1977 (Amended: 18 July 1995) |
| Norway | Signed on 2 June 1975 (Amended: 30 March 2012) |
| Pakistan | Signed on 8 October 1975 |
| Poland | Signed on 7 January 1994 (Amended: April 2011) |
| Portugal | Signed on 26 January 2001 |
| Qatar | Signed on 26 August 2009 |
| Romania | Signed on 30 November 1995 |
| Russia | Signed on the 23 April 2013 |
| San Marino | Signed on 3 May 2005 (Amended: 10 September 2009) |
| Saudi Arabia | Signed on 4 January 2012 |
| Serbia | Signed on 9 September 2009 |
| Singapore | Signed on 29 February 2008 (Amended: 20 November 2009) |
| Slovakia | Signed on 7 September 1999 |
| Slovenia | Signed on 8 October 2002 |
| South Africa | Signed on 16 May 1997 (Amended: 24 August 2012) |
| Spain | Signed on 8 November 2005 |
| Sweden | Signed on 9 October 1995 |
| Switzerland | Signed on 30 March 1987 (Amended: 25 February 2011) |
| Syria | Signed on 22 February 1999 |
| Tunisia | Signed on 31 May 2000 |
| Turkey | Signed on 14 July 2011 |
| Ukraine | Signed on 4 September 2013 |
| UAE | Signed on 13 March 2006 |
| United Kingdom | Signed on 12 May 1994 |
| United States of America | Signed on 11 March 1997 (Amended: 8 August 2008) |
| Uruguay | Signed on 11 March 2011 |
| Vietnam | Signed in 2016 |
To find out more about the Treaties that Malta has in place Click Here
