Moldova & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Moldova was signed in Valletta on 10 April 2014 and is currently in force since 17 June 2015. The main features of the Double Tax Treaty Malta Moldova are as follows:

Moldovan Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Moldova sets out a maximum Moldovan withholding tax of 5% on dividends distributed by a Moldovan resident company to a Maltese resident beneficial owner of the dividend income.

Interest Income

The Double Tax Treaty Malta Moldova sets out a maximum Moldovan withholding tax of 5% on interest paid by a Moldovan resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Moldova sets out a maximum Moldovan withholding tax of 5% on royalties paid by a Moldovan resident to a Maltese resident beneficial owner of the royalty income.

Other Income

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

However, this does not apply for pensions paid by the Moldovan state, which are taxable in Moldova only.

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