Unilateral Relief


  • Allowed in cases where foreign tax is suffered on income received from a country with which Malta has no tax treaty.
  • The foreign tax suffered is allowed as a credit against the tax chargeable in Malta on the gross chargeable income.
  • Credit shall not exceed the total tax liability in Malta on the foreign sourced income.
  • When claiming unilateral relief, the taxpayer must provide evidence to the satisfaction of the Commissioner:
    • that the Income arose overseas
    • that the Income suffered foreign tax; and the amount of foreign tax suffered