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<h1>Malta DTAA Article 18: Pensions Taxed Only in Resident State; Social Security Payments Follow Same Rule</h1> Article 18 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State addresses the taxation of pensions. Pensions and similar remuneration paid to a resident of one Contracting State for past employment are taxable exclusively in that State. However, pensions and other payments made under the social security legislation of a Contracting State are also taxable only in that State, overriding the general rule in paragraph 1.