Hong Kong & Malta Double Tax Treaty

A double tax treaty between Malta and the Special Administrative Region of the People’s Republic of China, Hong Kong was signed on 8 November 2011. It entered into force on 18 July 2012.

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Hong Kong-Malta Double Tax Treaty

Hong Kong Withholding Taxes

The main features of the Malta Hong Kong tax treaty are as follows:

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Elimination of double taxation

Double taxation is eliminated by the allowance of a credit for any tax suffered in the source country against the tax liability for that income in the residence country.

Dividend Income

The double tax treaty between Malta and Hong Kong sets out that dividends paid by a company resident in Hong Kong to a resident of Malta who is the beneficial owner thereof shall be taxable in Malta only (ie no withholding tax).

No withholding tax is charged on dividends paid by a company in Malta to a shareholder resident in Hong Kong (as a result of domestic law provisions).

Interest Income

The double tax treaty between Malta and Hong Kong sets out that interest arising in Hong Kong and paid to a resident of Malta shall be taxable in Malta only (ie no withholding tax).

No withholding tax is charged on interest paid by a Malta resident person to a person resident in Hong Kong (as a result of domestic law provisions).

Royalty Income

The double tax treaty between Malta and Hong Kong sets out that royalties arising in Hong Kong and paid to the beneficial owner thereof resident in Malta may be taxed in Malta. Such royalties may also be taxed in Hong Kong, but the tax so charged shall not exceed 3 per cent of the gross amount of the royalties.

No withholding tax is charged on royalties paid by a Malta resident person to a person resident in Hong Kong (as a result of domestic law provisions).

Artists and Sportsmen

Income derived by a person from entertainment or sports may be taxed in the state where the activities are exercised.

Pensions

Pensions and similar remuneration in consideration of past employment or self-employment, including a lump sum payment, shall be taxed in the country of residence only.

Pensions and similar remuneration paid under a pension or retirement scheme which is a public scheme forming part of the social security system of a country or a scheme in which individuals may participate to secure retirement benefits which is recognised for tax purposes in a country, shall be taxable in the source country only.

Pensions, including lump sum payments, paid out of funds created or contributed by a Government in respect of services rendered to that Government shall be taxable in the source country only.

Other Income

Income not specifically dealt with in the Malta Hong Kong double tax treaty shall be taxable in the country of residence only.

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When navigating tax matters from Malta to Hong Kong and from Hong Kong 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 Hong Kong or Hong Kong to Malta. Please contact us should you require any more information on the Malta-Hong Kong Double Tax Treaty and the unique tax planning opportunities.

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