TABLE OF TREATY RATES

The following is a summarised table of the withholding tax rates applicable to payments made from tax-treaty countries to Malta.

Country

ROYALTIES INTEREST DIVIDENDS
Treaty
%
Non-Treaty
%
Treaty
%
Non-Treaty
%
Treaty
%
Non-Treaty
%

Albania

5   5      

Australia

10 30 15 10 15 0/30

Austria

0/10 20 5 0/25 15 25

Barbados

           

Belgium

0/10 15 10 1 15 25

Bulgaria

10 15 (c) 15 0 10/15

Canada

10 25 15 25 15 25

China

10 20 10 20 10 20

Croatia

           

Cyprus

10 5/10 10 25 15 20

Czech Republic

5 25 0 25 5 25

Denmark

0 30 0 0 0/15 25

Egypt

           

Finland

0/10 28 10 0 5/15 28

France

0/10 33.33 10 0/15 5/15 25

Germany

0/10 25 10 0 5/15 25

Hungary

10 18 10 18 5/15 0/20

India

15 30 10 20 10/15 20

Italy

0/10 22.5 0/10 12.5/27 15 27/12.5

Country

ROYALTIES INTEREST DIVIDENDS
Treaty
%
Non-Treaty
%
Treaty
%
Non-Treaty
%
Treaty
%
Non-Treaty
%

Korea, Republic of

0 25 0/10 25 5/15 25

Latvia

           

Lebanon

           

Libya

15 0 15 15 15 0

Luxemburg

10 12/10 0 0 5/15 25

Malaysia

           

Netherlands

0/10 0 0/10 0 5/15 25

Norway

0/10 0 0/10 0 15 25

Pakistan

0/10 4 10 46 15 15/10

Poland

10 20 0/10 20 55/15 20

Portugal

           

Romania

5 15 5 10 5 10

Slovakia

           

South Africa

10 12 10 0 5/15 0

Sweden

0 0 0 0 0/15 30

Switzerland*

n/a 0 n/a 35 n/a 35

Syria

           

Tunisia

           

United Kingdom

10 23 10 20 n/a 0

U.S.A.*

n/a 30 n/a 30 n/a 30

 * Agreements limited to profits derived from the operation of ships or aircraft in international traffic.

Treaties concluded but are not yet in force:

Kuwait

Singapore

Thailand

Turkey

Ukraine

 

 

 

See also: Malta's Network of Double Taxation Agreements
See also: Maltese Tax Legislation

Back to: Malta Tax Resources Index

 

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