Albania & Malta Double Tax Treaty

The Double Tax Treaty Malta Albania came into force on the 23 November 2000. The main features of the treaty are as follows:

Dividend Income

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%.

Interest Income

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.

Royalty 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.

Other 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.

Please contact us for more information on the tax planning opportunities Malta Albania Double Taxation Treaty offers companies based in Albania and how your organisation can become more tax efficient.