The new tax treaty will replace the existing 1996 agreement between the nations.
The Czech Republic and Malta have signed a new income and capital taxes treaty on 24 September 2025.
This new agreement is set to replace the existing 1996 Czech Republic – Malta income and capital tax treaty.
It addresses Czech taxes on personal and corporate income, as well as property taxes, and also applies to Malta’s income tax.
Withholding tax rates for dividends are set at 5% when paid by a Czech resident to a Maltese resident who is the beneficial owner, while dividends from Malta to a Czech resident are limited to the Maltese tax on the profits. Interest is exempt from withholding tax, royalties are taxed at a maximum of 5%, and capital gains rules apply separately.
The treaty will take effect after the ratification instruments have been exchanged and will be applied from 1 January of the following year.
