United Kingdom & Malta Double Tax Treaty


The Double Tax Treaty Malta UK, as amended, was originally signed on 12 May 1994 and is currently force. The main features of the Malta UK tax treaty are as follows.

British Withholding Taxes

Dividend Income

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

Interest Income

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

Royalty Income

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

Other Income

The Double Tax Treaty Malta UK states that certain pensions and other similar remuneration arising from British sources and paid to a Maltese resident are taxable only in Malta. However such a rule does not apply to similar payments advanced by a British statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.

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


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