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- Guernsey Double Tax Treaty
Guernsey & Malta Double Tax Treaty
The Double Tax Treaty Malta Guernsey entered into force on 10 March 2013.

Guernsey Withholding Taxes
The main features of the Malta Guernsey tax treaty are as follows:
Dividend Income
The Double Tax Treaty Malta Guernsey states that there is no Guernsey withholding tax on dividends distributed by a Guernsey resident company to a Maltese resident company.
Interest Income
The Double Tax Treaty Malta Guernsey states that there is no Guernsey withholding tax on interest paid by a Guernsey resident to a Maltese resident beneficial owner of the interest income.
Royalty Income
The Double Tax Treaty Malta Guernsey states that there is no Guernsey withholding tax on royalties paid by a Guernsey resident to a Maltese resident beneficial owner of the royalty income.
Other Income
The Double Tax Treaty Malta Guernsey states that subject to the limits of the Maltese and Guernsey jurisdiction, income earned by a Maltese resident company from the operation of ships, aircraft or road vehicles in international traffic is only taxable in Malta.
When navigating tax matters from Malta to Guernsey and from Guernsey 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 Guernsey or Guernsey to Malta. Please contact us should you require any more information on the Malta-Guernsey Double Tax Treaty and the unique tax planning opportunities.
Resources & Insights
Malta Audit Exemption Rules 2025
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