Turkey & Malta Double Tax Treaty


The Double Taxation Relief Treaty between Malta and Turkey was signed in Istanbul on 14 July 2011 and is currently in force since 13 June 2013. The main features of the Double Tax Treaty Malta Turkey are as follows:

Turkish Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Turkey states that the maximum Turkey withholding tax on dividends distributed by a Turkish resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Turkish resident company is 10%.

In all other cases, the maximum Turkish withholding tax is 15%.

Interest Income

The Double Tax Treaty Malta Turkey states that the maximum Turkish withholding tax on interest paid by a Turkish resident to a Maltese resident beneficial owner of the interest income is 10%.

Royalty Income

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

Other Income

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

However, this does not apply for pensions and other payments made under the social security legislation of Turkey, which are taxable in Turkey only.

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