Kuwait & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Kuwait was signed in Riyadh on 24 July 2002 and is currently in force since 19 March 2004. The main features of the Double Tax Treaty Malta Kuwait are as follows:

Kuwaiti Withholding Taxes

Dividend Income

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

Interest Income

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

Royalty Income

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

Other Income

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

However, this does not apply for pensions paid under the provisions of a social security system of Kuwait, which are taxable in Kuwait only.

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