The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026, following its signature in July 2024 and Malta's publication of implementing legislation in April 2026.

The amending protocol to the 1995 income tax treaty between Malta and Romania entered into force on 22 May 2026.

The protocol was signed on 4 July 2024 and is generally applicable from 1 January 2027.

Earlier, Malta issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief on taxes on Income with Romania (Amendment) Order 2026 on 17 April 2026.