Lebanon & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Lebanon was signed in Beirut on 23 February 1999 and is currently in force since 10 February 2000. The main features of the Double Tax Treaty Malta Lebanon are as follows:

Lebanese Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Lebanon states that the maximum Lebanese withholding tax on dividends distributed by a Lebanese resident company to a Maltese resident beneficial owner of the dividend income is 5%.

Interest Income

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

Royalty Income

The Double Tax Treaty Malta Lebanon states that the maximum Lebanese withholding tax on royalties distributed by a Lebanese resident to a Maltese resident effective beneficial owner of the royalty income is 5%.

Other Income

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

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