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 — See all updates

Documents

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

PDF, 382 KB, 53 pages

1994 Malta-UK Double Taxation Convention - in force

PDF, 160 KB, 28 pages

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Details

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

The 1994 Malta-UK 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 Malta-UK 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

Published 11 August 2006

Last updated 11 April 2019 + show all updates

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.