Jersey & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Jersey was signed in London on 25 January 2010 and is currently in force since 19 July 2010. The main features of the Double Tax Treaty Malta Jersey are as follows:

Jersey Withholding Taxes

Dividend Income

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

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta Jersey states that pensions and other similar remuneration from Jersey 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 Jersey, which are taxable in Jersey only.

Please contact us should you require any more information on the Malta Jersey 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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