Individual - Foreign tax relief and tax treatiesLast reviewed - 08 February 2023
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.
See the Withholding taxes section in the Corporate summary for a list of countries with which Malta has a DTT.