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July 30, 2026

<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner. This shall not apply if the resident of the UAE claims a credit or refund of the tax paid in Malta by the company on the profits out of which the dividend has been paid.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner.</td></tr></tbody></table>

Convention between MALTA and the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

[GTL Notes - See Protocol 11]

StatusIn Force

Signed on13 March 2006

Entered into force1 January 2008

Amended on-

Terminated on-

The Government of Malta and the Government of the United Arab Emirates, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:

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