Jordan & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Jordan was signed in Amman on 16 April 2009 and is currently in force since 13 October 2010. The main features of the Double Tax Treaty Malta Jordan are as follows:

Jordanian Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Jordan states that the maximum Jordanian withholding tax on dividends distributed by a Jordanian resident company to a Maltese resident beneficial owner of the dividend income is 10%.

Interest Income

The Double Tax Treaty Malta Jordan states that the maximum Jordanian withholding tax on interest paid by a Jordanian resident to a Maltese resident beneficial owner of the interest income is 10%.

Royalty Income

The Double Tax Treaty Malta Jordan states that the maximum Jordanian withholding tax on royalties paid by a Jordanian resident to a Maltese resident beneficial owner of the royalty income is 10%.

Other Income

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

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