On 28 November 2025, Bulgaria's National Assembly (parliament) approved the new income and capital tax treaty with Malta. The treaty, signed 10 December 2024, will enter into force after the ratification instruments are exchanged and, once in force and effective, will replace the 1986 tax treaty between the two countries.
Taxes Covered
The treaty covers Bulgarian personal income tax, corporate income tax, and patent tax. It covers Maltese income tax.
Withholding Tax Rates
- Dividends -
- fo…