Malta does not impose any withholding tax on dividends, interest and royalties except for a 15% withholding tax when untaxed dividends are paid to a resident individual.
Although Malta's Double Tax Treaties allocate taxing rights to Malta, being the residence or source state, in accordance with Articles 10 – 12 of the OECD Model Convention, its domestic legislation does not impose any withholding taxes on such income.
For more information please visit Malta: Withholding Taxes
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