Double Tax Treaty Malta Bulgaria Double Tax Treaty Malta Bulgaria Tax

The Double Tax Treaty Malta Bulgaria was signed on 23 July 1986. The main features of the treaty are as follows:

Dividend Income

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

Interest Income

The Double Tax Treaty Malta Bulgaria states there is no Bulgarian withholding on interest paid by a Bulgarian resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

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

Other Income

The Malta Bulgaria Tax Treaty states there is no Bulgarian tax on pensions arising in Bulgaria and paid to a Maltese resident.

Please contact us for more information on the tax planning opportunities the Malta Bulgaria Double Taxation Treaty offers companies based in Bulgaria and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: