Withholding tax rates

ABLE 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 10 5 10 5/15 10
Australia 10 30 15 10 15 0/30
Austria 0/10 20 5 0/25 15 25
Bahrain n/a 0 n/a 0 n/a 0
Barbados 5 15 5 15 5/15 15/25
Belgium 0/10 15 10 1 15 25
Bulgaria 10 15 n/a 15 0 10/15
Canada 10 25 15 25 15 25
China 7/10 20 10 20 5/10 20
Croatia n/a 15 n/a 15 5 0
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 10 0 10 20 12 20
Estonia 10 10 10 0 5/15 0
Finland 0/10 28 10 0 5/15 28
France 0/10 33.33 10 0/15 5/15 25
Georgia n/a 10 n/a 5 n/a 5
Germany 0/10 25 10 0 5/15 25
Greece 8 25 8 40 5/10 25
Hong Kong 3 4.95/16.5 n/a 0 n/a 0
Hungary 10 18 10 18 5/15 0/20
Iceland 5 20 n/a 20 5/15 18
India 15 30 10 20 10/15 20
Ireland 5 20 n/a 20 5/15 20
Isle of Man n/a 0 n/a 0 n/a 10
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
%
Jersey n/a 20 n/a 0 n/a 0
Jordan 10 7 10 7 10 0
Korea, Republic of 0 25 0/10 25 5/15 25
Kuwait 10 0 n/a 0 n/a 15
Latvia 10 5/15 10 10 10 5/10
Lebanon 0 7.5 10 5/10 5/15 10
Libya 15 0 15 15 15 0
Lithuania 10 10 10 10 5/15 15
Luxembourg 10 12/10 0 0 5/15 25
Malaysia 5 10 5 15 5/15 0
Montenegro 5/10 9 10 9 5/10 9
Morocco 10 10 10 10 6.5/10 10
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 15 15 10 25 10 25
Qatar 5 5 n/a 7 n/a 0
Romania 5 15 5 10 5 10
San Marino n/a 15 n/a 10/13 5/10 0
Serbia 5/10 20 10 20 5/10 20
Singapore 10 10 7/10 15 0 0
Slovakia 19 5 19 0 0 5
Slovenia 5 15 5 15 5/15 15
South Africa 10 12 10 0 5/15 0
Spain n/a 24.75 n/a 21 5/25 21
Sweden 0 0 0 0 0/15 30
Switzerland n/a 0 n/a 35 n/a 35
Syria 18 7 10 7.5 0 0
Tunisia 10 15 10 5/20 10 0
U.A.E. n/a 0 n/a 0 n/a 0
United Kingdom 10 23 10 20 n/a 0
U.S.A. n/a 30 n/a 30 n/a 30