Albania & Malta Double Tax Treaty

The Double Tax Treaty Malta Albania sets out a maximum Albanian withholding tax of 5% on dividends distributed by an Albanian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the voting power in the Albanian resident company. In all other circumstances, the maximum Albanian withholding tax is 15%.

The Double Tax Treaty Malta Albania sets out a maximum Albanian withholding tax of 5% on interest paid by an Albanian resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Albania sets out a maximum Albanian withholding tax of 5% on royalties paid by an Albanian resident to a Maltese resident beneficial owner of the royalty income.

Subject to the limits of the Maltese and Albanian jurisdiction, income earned by an enterprise from the operation of ships, aircraft or road vehicles in international traffic is only taxable where the enterprise is effectively managed.