Mexico & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Mexico was signed in Rome on 17 December 2012 and is currently in force since 19 August 2014. The main features of the Double Tax Treaty Malta Mexico are as follows:

Mexican Withholding Taxes

Dividend Income

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

Interest Income

The Double Tax Treaty Malta Mexico sets out a maximum Mexican withholding tax of 5% on interest paid by a Mexico resident on loans granted by a bank and 10% on any other interest paid by a Mexico resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

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

Other Income

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

However, this does not apply for pensions paid by, or out of funds created by, Mexico or a political subdivision or local authority thereof, which are taxable in Mexico only.

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