MALTA - DOUBLE TAXATION AGREEMENTS IN FORCE
Maximum rates of tax on Dividends, Interest and Royalties paid to residents of Malta
COUNTRY DIVIDENDS INTEREST ROYALTIES Rate for Rate for Percentage Rates Rates Minor Major required to shareholding shareholding qualify for Major shareholding % % % % % Australia 15 15 N/A 15 10 Austria 15 15 N/A 5 10 Belgium 15 15 N/A 10 10 Bulgaria 0 0 N/A - 10 Canada 15 15 N/A 15 10 China 10 10 N/A 10 10 Cyprus 15 15 N/A 10 10 Finland 15 5 25 10 10 France 15 5 10 10 10 Germany 15 5 25 10 10 Hungary 15 5 25 10 10 India 15 10 25 10 15 Italy 15 15 N/A 10 10 Libya 15 15 N/A 15 15 Luxembourg 15 5 25 0 10 Netherlands 15 5 25 10 10 Norway 15 15 N/A 10 10 Pakistan - 15 20 10 10 Poland 15 5 20 10 10 Sweden 15 0 10 0 0 U.K. - - N/A 10 10 U.S.A. 15 5 10 12.5 12.5
Note: This schedule is only intended to give a general outline of the maximum rates of tax applicable to dividend, interest and royalty payments under Malta's tax treaties. It is advisable to consult the relevant tax treaty for more detailed information.
Source: International Tax Unit, Inland Revenue Department, Malta.
THE CONTENTS OF THIS ARTICLE ARE INTENDED TO PROVIDE GENERAL INFORMATION ON THE SUBJECT MATTER. IT IS THEREFORE NOT A SUBSTITUTE OF PROFESSIONAL ADVICE AND IS NOT TO BE ACTED UPON WITHOUT PRIOR CONSULTATION WITH SPECIALISED CONSULTANTS.