Isle of Man & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and the Isle of Man was signed in London on 23 October 2009 and is currently in force since 26 February 2010. The main features of the Double Tax Treaty Malta Isle of Man are as follows:

Manx Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Isle of Man states that there is no Manx withholding tax on dividends distributed by a Manx resident company to a Maltese resident beneficial owner of the dividend income.

Interest Income

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

Royalty Income

The Double Tax Treaty Malta Isle of Man states that there is no Manx withholding tax on royalties paid by a Manx resident to a Maltese resident beneficial owner of the royalty income.

Other Income

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

However, this does not apply for pensions paid under the social security legislation of the Isle of Man, which are taxable in the Isle of Man only.

Please contact us should you require any more information on the Malta Isle of Man 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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