International treaty

Malta: tax treaties

Tax treaties and related documents between the UK and Malta.

Documents

1994 Malta-UK Double Taxation Convention - in force

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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

Updates to this page

Published 11 August 2006
Last updated 11 April 2019 + show all updates
  1. Synthesised text of the Multilateral Instrument and the 1994 Malta-UK Double Taxation Convention has been added to this page.

  2. First published.

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