International treaty

Malta: tax treaties

Tax treaties and related documents between the UK and Malta.


1994 Malta-UK Double Taxation Convention - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


The double taxation convention entered into force on 27 March 1995.

Its 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
Published 11 August 2006