Tax Treaty between Malta and Moldova has Entered into Force

The income tax treaty between Malta and Moldova entered into force on 17 June 2015. The treaty, signed 10 April 2014, is the first of its kind between the two countries.

Taxes Covered

The treaty covers the income taxes of both countries.

Withholding Tax Rates

• Dividends - 5% if paid by a Moldovan company to a Maltese beneficial owner; when paid by a Maltese company to a Moldovan beneficial owner, the withholding tax rate is limited to the amount of Maltese tax on the profits out of which t…