DoubleTax Treaties




    Country Flag

    Country Name

    Taxation Treaty Description

    Legal Notice
    Albania Double Taxation Relief (Taxes on Income) (Republic of Albania) - Signed on 2 May 2000 LN 122 of 2001
    Australia Double Taxation Relief (Taxes on Income) (Australia) - Signed on 9 May 1984 LN 45 of 1985
    Austria Double Taxation Relief (Taxes on Income) (Republic of Austria) Order 1981 - Signed on 29 May 1978  LN 130 of 1981 
    Bahrain Double Taxation Relief (Taxes on Income) (Kingdom of Bahrain) Order, 2012 - Signed on 12 April 2010 LN 82 of 2012
    Barbados Double Taxation Relief (Taxes on Income) (Barbados) Order, 2002 - Signed on 5 December 2001  LN 249 of 2002 
    Protocol between Malta and Barbados amending the convention between Malta and Barbados for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at London on the 5th day of December 2001 - signed on 25th September 2013 LN 447 of 2013 
        Double Taxation Relief (Taxes on Income) (Barbados) (Amendment) Order, 2014  Commencement Notice   LN 142 of 2014 
    Belgium Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) (Amendment) Order, 2002 - Signed on 28 June 1974  LN 108 of 1976 
    Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) (Amendment) Order, 2002 - Supplemenatry Agreement Signed on 23 June 1993  LN 83 of 2003 
    Bulgaria  Double Taxation Relief (Taxes on Income) (People’s Republic of Bulgaria) Order, 1988 - Signed on 23 July 1986  LN 62 of 1988 
    Canada  Double Taxation Relief (Taxes on Income) (Canada) Order, 1988 - Signed on 25 July 1986  LN 12 of 1988 
    China  Double Taxation Relief (Taxes on Income) (People’s Republic of China) Order, 1994 - Signed on 2 February 1993  LN 104 of 1994 
    Double Taxation Relief (Taxes on Income) (People’s Republic of China) Order, 2011 - Signed on 23 October 2010
    LN 423 of 2011
    Croatia  Double Taxation Relief (Taxes on Income) (Republic of Croatia) Order, 2000 - Signed on 21 October 1998  LN 71 of 2000 
    Cyprus  Double Taxation Relief (Taxes on Income) (Republic of Cyprus) Order, 1994 - Signed on 22 October 1993  LN 139 of 1994 
    Czech Republic Double Taxation Relief (Taxes on Income) (Czech Republic) Order, 1997 - Signed on 21 June 1996  LN 228 of 1997 
    Denmark Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order, 1999 - Signed on 13 July 1998 LN 124 of 1999
    Egypt Double Taxation Relief (Taxes on Income) (The Arab Republic of Egypt) Order, 2001 - Signed on 20 February 1999 LN 205/2001
    Estonia Double Taxation Relief (Taxes on Income) (The Republic of Estonia) Order, 2003 - Signed on 3 May 2001 LN 114 of 2003
    Finland Double Taxation Relief (Taxes on Income) (Republic of Finland) Order, 1981 - Signed on 24 March 1975 LN 109 of 1981
    Double Taxation Relief Income with the Republic of Finland Order, 2001 - Signed on 30 October 2000 LN 34 of 2002 
    France Double Taxation Relief (Taxes on Income) (Republic of France) Order, 1983 - Signed on 25 July 1977 LN 5 of 1983
    Double Taxation Relief (Taxes on Income) (Republic of France) (Amendment) Order, 1998 - Protocol Signed on 8 July 1994  LN 238 of 1998
    Double Taxation Relief (Taxes on Income) (Republic of France) (Amendment) Order, 2008 - Protocol Signed on 29th August 2008. LN 329 of 2010
    Georgia Agreement between Malta and TheGovernment of Georgia for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital - signed on 23 October 2009 LN 65 of 2010 
    Germany Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order, 2002 - Signed on 8 March 2001 LN 254 of 2002
    Double Taxation Relief on Taxes on Income withthe Federal Republic of Germany (Amendment) Order, 2011, Signed on 17 June 2010 LN 383 of 2011
    Greece Double Taxation Relief (Taxes on Income) (Hellenic Republic) Order, 2008 - Signed on 13 October 2006 LN 268 of 2008
    Guernsey Double Taxation Relief (Taxes on Income) (The States of Guernsey) Order, 2013 - Signed on 12 March 2012 LN 117 of 2013

    Hong Kong
    Double Taxation Relief (Taxes on Income) (The Hong Kong Special Administrative Region of the People’s Republic of China) Order, 2012 - Signed on 8 November 2011  LN 321 of 2012
    Hungary Double Taxation Relief (Taxes on Income) (Republic of Hungary) Order, 1994 - Signed on 6 August 1991 LN 75 of 1994
    Iceland Double Taxation Relief (Taxes on Income) (Iceland) Order, 2006 - Signed on 23 September 2004 LN 261 of 2006
    India Double Taxation Relief (Taxes on Income) (Republic of India) Order, 1995 - Signed on 28 September 1994 LN 46 of 1995
    Agreement between the Government of Malta and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income - signed on 8 April 2013 LN 448 of 2013
    Double Taxation Relief (Taxes on Income) (Republic of India) Order, 2014 - Commencement Notice LN 67 of 2014
    Ireland Convention between Malta and Ireland for the avoidance of Double Taxation and the Prevention of Fiscal evasion with respect to taxes on income - Signed 14 November 2008 LN 62 of 2009
    Isle of Man Double Taxation Relief (Taxes on Income) (The Isle of Man) Order - signed on 23 Octber 2009 LN 162 of 2010
      Israel Convention between the Government of Malta and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income - signed on 28 July 2011 LN 343 of 2013
      Double Taxation Relief (Taxes on Income) (The State of Israel) Order, 2013 - Commencement Notice LN 57 of 2014
    Italy  Double Taxation Relief, (Taxes on Income) (Republic of Italy)Order, 1986 - Signed on 16 July 1981  LN. 31 of 1986
      Double Taxation Relief, (Taxes on Income) (Republic of Italy) (Amendment) Order, 2011 signed on 13 March 2009 LN 14 of 2011
    Jersey Double Taxation Relief (Taxes on Income) (Jersey) Order, 2010 - Signed on 25 January 2010 LN 432 of 2010
    Jordan Double Taxation Relief (Taxes on Income) (The Hashemite Kingdom of Jordan) Order, 2010 - Signed on 16 April 2009 LN 501 of 2010
    Korea Double Taxation Relief (Taxes on Income) (Republic of Korea) Order, 1999 - Signed on 25 March 1997 LN 18 of 1999
    Kuwait Double Taxation Relief (Taxes on Income) (State of Kuwait) Order, 2004 - Signed on 24 July 2002 LN 349 of 2004
    Latvia Double Taxation Relief (Taxes on Income) (Republic of Latvia) Order, 2001 - Signed on 22 May 2000 LN 89 of 2001
    Lebanon Double Taxation Relief (Taxes on Income) (Republic of Lebanon) Order, 2000 - Signed on 23 February 1999 LN 119 of 2000
    Protocol amending the convention between Malta and the Republic ofLebanon with respect to taxes on income- signed on 16 April 2010 LN 242 of 2010
    Libya Double Taxation Relief (Taxes on Income) (Libyan Arab Republic) Order, 1973 - Signed on 5 October 1972 - Shall cease to have effect with respect to income derived during the taxable years beginning on or after 1 January 2011 LN 7 of 1973
    Double Taxation Relief (Taxes on Income) (Libyan Arab Republic) (Amendment) Order, 1996 - Protocol Signed on 28 April 1995 LN 201 of 1996 
    Double Taxation Relief (Taxes on Income) (The Great Socialist People’s Libyan Arab Jamahiriya) Order, 2010 - Signed on 28th December 2008 - Shall have effect with respect to income derived during the taxable years beginning on or after 1 January 2011 LN 328 of 2010
    Liechtenstein Convention between the  Government of the Republic of Malta and the Government of the Principality of Liechtenstein for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital - signed on 27 September 2013 LN 65 of 2014
        Entry into Force of the Convention between the Government of the Republic of Malta and the Government of the Principality of Liechtenstein for the Avoidance of Double Taxation and the Prevention of FiscalEvasion with respect to Taxes on Income and on Capital LN 259 of 2014 
    Lithuania Double Taxation Relief (Taxes on Income) (Republic of Lithuania) Order, 2004 - Signed on 17 May 2001 LN 337 of 2004
    Luxembourg Double Taxation Relief (Taxes on Income) (Grand Duchy of Luxembourg) Order, 1996 - Signed on 29 April 1994 LN 65 of 1996
    Double Taxation Relief (Taxes on Income) (Grand Duchy of Luxembourg) (Amendment) Order, 2013 - Signed on 30 November 2011 LN 238 of 2013
    Double Taxation Relief (Taxes on Income) (Grand Duchy of Luxembourg) (Amendment) Order, 2013 (L.N 238 of 2013) - Commencement Notice LN 275 of 2013
    Malaysia Double Taxation Relief (Taxes on Income) (Malaysia) Order, 1986 - Signed on 3 October 1995 LN 281 of 2002
    Mexico Convention between the United Mexican States and Malta for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income - signed on 17 December 2012 LN 239 of 2013
        Double Taxation Relief (Taxes on Income) (The United Mexican States) Order, 2014 - Commencement Notice   L.N. 332 of 2014  
    Montenegro Convention between Malta and Montenegro for the avoidance of Double Taxation with respect to taxes on income - Signed 4 November 2008 LN 343 of 2009
    Morocco Double Taxation Relief Taxes on Income with the Kingdom of Marocco Order, 2007 - Signed 26  October 2001 LN 189 of 2007
    Netherlands Double Taxation Relief (Taxes on Income) (Kingdom of the Netherlands) Order, 1980 - Signed on 18 May 1977 LN 90 of 1980
    Double Taxation Relief (Taxes on Income) (Kingdom of the Netherlands) (Amendment) Order, 1999 - Protocol Signed on 18 July 1995 LN 146 of 1999
    Norway Double Taxation Relief (Taxes on Income) (Kingdom of Norway) Order, 1979 - Signed on 2 June 1975 LN 35 of 1979
      Double Taxation Relief (Taxes on Income) (The Kingdom of Norway) Order, 2013 - signed on 30 March 2012 LN 118 of 2013
    Pakistan Double Taxation Relief (Taxes on Income) (Islamic Republic of Pakistan) Order, 1980 - Signed on 8 October 1975 LN 54 of 1980
    Poland Double Taxation Relief (Taxes on Income) (Republic of Poland) Order, 1995 - Signed on 7 January 1994 LN 28 of 1995
    Double Taxation Relief (Taxes on Income) (Republic of Poland)(Amendment) Order, 2012 - Signed on 6 April 2011
    LN 14 of 2012
    Portugal Double Taxation Relief (Taxes on Income) (Portuguese Republic) Order, 2002 - Signed on 26 January 2001 LN 105 of
    2002
    Qatar Agreement between Malta and The State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on IncomeAvoidance - signed on 26 August 2009  LN 69 of 2010
    Romania Double Taxation Relief (Taxes on Income) (Romania) Order, 1997 - Signed on 30 November 1995 LN 65 of 1997
    Russia Double Taxation Relief (Taxes on Income) (Russian Federation) Order, 2013 - signed on the 23 April 2013 LN 159 of 2013
        Double Taxation Relief (Taxes on Income) (Russian Federation) Order, 2013 - Commencement Notice  LN 150 of 2014
    San Marino Double Taxation Relief (Taxes on Income) (The Republic of San Marino) Order, 2006 - Signed on 3 May 2005 LN 270 of 2006
    Protocol amending the convention between Malta and the Republic of San Marino with respect to taxes on income - signed on 10 September 2009 LN 192 of 2010
    Saudi Arabia Convention between the Government of Malta and the Government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income - signed on 4 January 2012 LN 25 of 2013
    Serbia
    Double Taxation Relief (Taxes on Income) (The Republic of Serbia) - Signed on 9 September 2009 LN 431 of 2010
    Singapore Double Taxation Relief (Taxes on Income) (Republic of Singapore) Order, 2008 - Signed on 29 February 2008 LN 194 of 2008
    Double Taxation Relief (Taxes on Income) (Republic of Singapore) (Amendment) Order, 2013 - Signed on 20 November 2009 LN 257 of 2013
    Slovakia Double Taxation Relief (Taxes on Income) (Slovak Republic) Order, 2001 - Signed on 7 September 1999 LN 1 of 2001
      Slovenia Double Taxation Relief (Taxes on Income) (The Republic of Slovenia) Order, 2003 - Signed on 8 October 2002 LN 145 of 2003
    South Africa Double Taxation Relief (Taxes on Income) (South Africa) Order, 1998 - Signed on 16 May 1997 LN 89 of 1998
    Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order, Signed on 24 August 2012 LN 392 of 2013
    Double Taxation Relief (Taxes on Income) (South Africa) (Amendment) Order 2014 - Commencement Notice LN 3 of 2014
    Spain Double Taxation Relief on Taxes on Income with the Kingdom of Spain Order, 2006 - Signed on 8 November 2005 LN 234 of 2006
    Sweden Double Taxation Relief (Taxes on Income) (The Kingdom of Sweden) Order, 1996 - Signed on 9 October 1995 LN 104 of 1996
    Switzerland Double Taxation Relief (Ships and Aircraft) (Swiss Federation) Order, 1988 - Signed on 30 March 1987 LN 31 of 1988
    Double Taxation Relief (Taxes on Income) (The Swiss Confederation) Order, 2012 - Signed 25 February 2011 LN 322 of 2012
    Syria Convention between Malta and The Syrian Arab Republic for the avoidance of Double Taxation and the Prevention of Fiscal evasion with respect to taxes on income - Signed on 22 February 1999 LN 246 of 2001 
    Tunisia Convention between Malta and Tunisia for the avoidance of Double Taxation and the Prevention of Fiscal evasion with respect to taxes on income - Signed on 31 May 2000 LN 225 of 2002
    Turkey
    Double Taxation Relief (Taxes on Income) (The Republic of Turkey) Order, 2013 - signed on 14 July 2011 LN 160 of 2013
      Double Taxation Relief (Taxes on Income) (The Republic of Turkey) Order, 2013 (LN 160 of 2013) - Commencement Notice LN 177 of 2013
    United Arab Emirates Double Taxation Relief (Taxes on Income) (United Arab Emirates) Order, 2009 - Signed on 13 March 2006  LN 99 of 2009
    United Kingdom Double Taxation Relief (Taxes on Income) (United Kingdom of Great Britain and Northern Ireland) Order, 1995 - Signed on 12 May 1994 LN 105 of
    1995
    United States of America Double Taxation Relief (Ships and Aircraft) (United States of America) Order, 1997 - Signed on 11 March 1997 (Ships and Aircraft) LN 230 of 1997
    Double Taxation Relief (Taxes on Income) (United States of America) Order, 2010 - Signed on 8 August 2008 LN 560 of 2010
      Uruguay Double Taxation Relief (Taxes on Income) (The Oriental Republic of Uruguay) Order, 2013 - signed on 11 March 2011 LN 119 of 2013
       
     


    Country Flag Country Name Treaties signed but not in force 
    Belgium Protocol amending the agreement between the State of Malta and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion,and the protocol signed at Brussels on 28 June 1974, as amended by the supplementary agreement signed at Bruseels on 23 June 1993 - signed on 19 January 2010 - (LN 274 of 2013)
      Mauritius  Agreement between the government of the Republic of Malta and the Government of the Republic of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with respect to Taxes on Income - signed on 15 October 2014
      Moldova  Convention between the Government of The Republic of Malta and the Government of the Republic of Moldova for the avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Tax on Income - signed on 10 April 2014 - (LN 151 of 2014)
    Ukraine Convention between the Government of Ukraine and the Government of the Republic of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income - signed on 4 September 2013
         


    Country Flag Country Name Tax Information Exchange Agreements – in force Legal Notice
    Bahamas Agreement between the Government of Malta and the Government of the Commonwealth of the Bahamas for the exchange of information relating to tax matters - signed on 18 January 2012 LN 26 of 2013 
    Bermuda Exchange of Information (Tax Matters) (Bermuda) Order, 2013 - signed on 24 November 2011 LN 120 of 2013
    Cayman Islands Agreement between the Government of the Republic of Malta and the Government of the Cayman Islands for the Exchange of Information relating to tax matters - signed on 25 November 2013 LN 56 of 2014
        Exchange of Information (Tax Matters) (Cayman Islands) Order, 2014 (L.N. 56 of 2014)  LN 143 of 2014 
    Gibraltar Agreement between the Government of Malta and the Government of Gibraltar for the exchange of information relating to tax matters - signed on 24 January 2012 LN 208 of 2012
    United States of America  Exchange of Information (United States of America) (FATCA) Order, 2014 - Signed on 13 December 2013   LN 78 of 2014 
        Exchange of Information (United States of America) (FATCA) Order, 2014 - Commencement Notice LN 290 of 2014 
         


    Country Flag Country Name Tax Information Exchange Agreements – Signed but not in force
    Macao Agreement between the Government of Malta and the Government of the Macao Special Administrative Region of the People's Republic of China concerning the exchange of information on tax matters - signed on 30 May 2013 - (LN 449 of 2013)