Individual - Foreign tax relief and tax treaties

Last reviewed - 26 January 2024

Foreign tax relief

There are no special credits for short-term residents. Income taxes paid abroad on income that becomes taxable in the hands of a Maltese resident may qualify for a credit if a double taxation treaty (DTT) has been concluded with the relevant country or under the unilateral relief provisions of Maltese law.

Tax treaties

See the Withholding taxes section in the Corporate tax summary for a list of countries with which Malta has a DTT.