Armenia & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Armenia was signed in New York on 24 September 2019 and is currently in force since 25 November 2021. The main features of the Double Tax Treaty Malta Armenia are as follows:

Armenian Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Armenia states that the maximum Armenian withholding tax on dividends distributed by an Armenian resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Armenian resident company and has invested at least €1.5m in the share capital of the Armenian company, is 5%.

In all other cases, the maximum Armenian withholding tax is 10%.

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Armenia states that pensions and other similar remuneration from Armenian sources to a Maltese resident individual may only be taxed in Malta.

Please contact us should you require any more information on the Malta Armenia Double Tax Treaty and the unique tax planning opportunities that may arise. You can email us on enquiries@papilioservices.com or call us directly on +356 2258 2000.


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