- Malta
- Tax Services Malta
- Malta Double Taxation Treaties
- Egypt Double Tax Treaty
Egypt & Malta Double Tax Treaty
The Double Tax Treaty between Malta-Egypt entered into force on 7 April 2001.

Egypt Withholding Taxes
The main features of the Malta-Egypt tax treaty are as follows:
Dividend Income
The Double Tax Treaty Malta Egypt sets out a maximum Egyptian withholding tax of 10% on dividends distributed by an Egyptian resident company to a Maltese resident company.
Interest Income
The Double Tax Treaty Malta Egypt sets out a maximum Egyptian withholding tax of 10% on interest paid by an Egyptian resident to a Maltese resident beneficial owner of the interest income.
Royalty Income
The Double Tax Treaty Malta Egypt sets out a maximum Egyptian withholding tax of 12% on royalties paid by an Egyptian resident to a Maltese resident beneficial owner of the royalty income.
Other Income
The Double Tax Treaty Malta Egypt states that the definition of permanent establishment (PE) is based on the OECD model, but includes the possibility of a services PE.
When navigating tax matters from Malta to Egypt and from Egypt 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 Egypt or Egypt to Malta. Please contact us should you require any more information on the Malta-Egypt 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






