Bulgaria ratified its 2024 income and capital tax treaty with Malta, aiming to prevent double taxation and curb fiscal evasion, effective after the exchange of ratification instruments.
Bulgaria issued the decree ratifying its new income and capital tax treaty with Malta on 9 December 2025.
The agreement, signed on 10 December 2024, aims to prevent double taxation and curb fiscal evasion in income and capital taxes between Bulgaria and Malta.
It will take effect once both countries exchange their ratification instruments and will apply from 1 January of the year following its entry into force.
Earlier, Bulgaria’s parliament (National Assembly) approved the Bulgaria-Malta income and capital tax treaty (2024) on 28 November 2025.
