Double Tax Treaty between Malta & Hong Kong

Dominic Chircop  -  22/September/2012

The double taxation agreement between Malta and Hong Kong (which was signed on the 8th of November) came into force as from 18th July 2012. It will have effect in Hong Kong for any year of assessment beginning on or after 1st April 2013, while in Malta it will start as from 1st January 2013.

This DTA allocates taxing rights between Hong Kong and Malta and will provide investors with greater certainty on their tax liabilities from cross-border economic activities and boost closer economic and trade ties between Hong Kong and Malta.

In the absence of a DTA, income earned in Hong Kong by a resident of Malta is subject to tax in both Hong Kong and Malta. Profits of a Maltese company operating in Hong Kong through a branch are currently taxed in both Hong Kong and Malta. Under the DTA, Profits Tax paid in Hong Kong will be allowed as a credit against tax payable in Malta.

For any queries about the aforementioned issue or other matters, kindly contact Mr Joe Gauci (Managing Partner) at: or Mr Benjamin Griscti (Senior Advisor) at:  

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