Ireland & Malta Double Tax Treaty

The Double Tax Treaty Malta Ireland entered into force on 15 January 2009.

Ireland-Malta Double Tax Treaty

Ireland Withholding Taxes

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

Dividend Income

The Double Tax Treaty Malta Ireland sets out a maximum Irish withholding tax of 5% on dividends distributed by a Irish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting power in the Irish resident company. In all other circumstances, the maximum Irish withholding tax is 15%.

Interest Income

The Double Tax Treaty Malta Ireland states that there is no Irish withholding tax on interest paid by a Irish resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

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

Other Income

The Double Tax Treaty Malta Ireland states that certain pensions and other similar remuneration arising from Irish sources and paid to a Maltese resident are taxable only in Malta. However such a rule does not apply to similar payments advanced by an Irish statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.

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

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