Saudi Arabia & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Saudi Arabia was signed in Riyadh on 4 January 2012 and is currently in force since 1 December 2012. The main features of the Double Tax Treaty Malta Saudi Arabia are as follows:

Saudi Arabian Withholding Taxes

Dividend Income

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

Income from debt claims

The Double Tax Treaty Malta Saudi Arabia states that there is no Saudi withholding tax on any income from debt-claims paid by a Saudi resident to a Maltese resident beneficial owner of the debt-claim income.

Royalty Income

The Double Tax Treaty Malta Saudi Arabia sets out a maximum Saudi withholding tax of 7% on royalties paid by a Saudi resident to a Maltese resident beneficial owner of the royalty income for the use of, or the right to use, industrial, commercial or scientific equipment.

In all other cases, the maximum Saudi withholding tax is 7%.

Other Income

The Double Tax Treaty Malta Saudi Arabia states that pensions and other similar remuneration from Saudi 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, Saudi Arabia or an administrative subdivision or a local authority thereof, which are taxable in Saudi Arabia only.

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