Singapore & Malta Double Tax Treaty

The Double Tax Treaty Malta Singapore, as amended, was originally signed on 29 Feb 2008 and is currently force. The main features of the Malta Singapore tax treaty are as follows:

Singapore Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Singapore states that there is no Singaporean withholding tax on dividends distributed by a Singaporean resident company to a Maltese resident company.

Interest Income

The Double Tax Treaty Malta Singapore sets out a maximum Singaporean withholding tax of 10% on interest paid by a Singaporean resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Singapore sets out a maximum Singaporean withholding tax of 10% on royalties paid by a Singaporean resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Singapore states that certain pensions and other similar remuneration arising from Singaporean sources and paid to a Maltese resident are taxable only in Malta.

Please contact us should you require any more information on the Malta Singapore Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.