International treaty

Malta: tax treaties

Tax treaties and related documents between the UK and Malta.

• From: HM Revenue & Customs
• Published: 11 August 2006
• Last updated: 11 April 2019
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  1. 11 April 2019

     Synthesised text of the Multilateral Instrument and the 1994 Malta-UK Double Taxation Convention has been added to this page.

  2. 11 August 2006

     First published.

Documents

Synthesised text of the Multilateral Instrument and the 1994 UK-Malta Double Taxation Convention

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1994 UK-Malta Double Taxation Convention — in force

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Synthesised text of the Multilateral Instrument and the 1994 UK-Malta Double Taxation Convention — in force

The 1994 UK-Malta Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1994 Malta-UK Double Taxation Convention for:

• taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
• Corporation Tax, from 1 April 2020
• Income Tax and Capital Gains Tax, from 6 April 2020
• all other taxes levied by Malta, for taxable periods beginning on or after 1 January 2020

1994 UK-Malta Double Taxation Convention — in force

The Double Taxation Convention entered into force on 27 March 1995
It is effective in Malta from 1 January 1996 and in the UK from:

• 1 April 1996 for Corporation Tax
• 6 April 1996 for Income Tax and Capital Gains Tax