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June 26, 2026

This DTAA between Kuwait and Malta aims to prevent double taxation on income. It covers taxes like Kuwait's corporate income tax, Zakat, and KFAS contributions, and Malta's income tax (Article 2). A permanent establishment is defined, with a building site lasting more than three months qualifying (Article 5). Dividends paid from Kuwait to a Malta resident are not taxed. For dividends from Malta to a Kuwait resident, the tax is capped at 10% for government entities and 15% otherwise (Article 10). Interest is taxable only in the recipient's state of residence (Article 11). Royalties may be taxed at source up to 10% (Article 12).

Agreement between the Government of MALTA and the Government of the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of Malta and the Government of The State of Kuwait, desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Traffic

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Artistes and Athletes

Article 18 - Pensions and Annuities

Article 19 - Government Service

Article 20 - Teachers and Researchers

Article 21 - Students and Trainees

Article 22 - Other Income

Article 23 - Elimination of Double Taxation

Article 24 - Non-discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Diplomatic and Consular Privileges

Article 28 - Miscellaneous

Article 29 - Entry into Force

Article 30 - Duration and Termination

Protocol

Article 1
Personal Scope

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered