Malta Treaty Tax Rates

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December 03 08:44 2015 by The Editor Print This Article

Tax 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
%

Australia

10 30 15 10 15 0/30

Austria

0/10 20 5 0/25 15 25

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

Cyprus

10 5/10 10 25 15 20

Czech Republic

5 25 0 25 5 25

Denmark

0 30 0 0 0/15 25

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

Korea, Republic of

0 25 0/10 25 5/15 25

Libya

15 0 15 15 15 0

Luxemburg

10 12/10 0 0 5/15 25

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

Romania

5 15 5 10 5 10

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

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.
 
 
For information about tax matters in Malta, 
contact us at:
info@legal-malta.com
NOTE: The information provided on this site or by our staff is for information purposes only and does not constitute legal or tax advice.  Should the nature of the information you require, or a part thereof, require your reference to a warranted advocate or tax consultant in Malta, we will inform you in our reply.