Malta Tax Treaty Withholding Tax Rates

Dr. Jean-Philippe Chetcuti | 30 Aug 2013

Malta Tax Treaty Withholding Tax Rates

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. Kindly note, that in many cases to apply said rates additional conditions should be met.

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 25/15 10 25/15 15 25/15/10

Bulgaria

10 10 n/a 10 0 5

Canada

10 25 15 25 15 25

China

7/10 10 10 10 5/10 10

Croatia

n/a 15 n/a 15 5 12

Cyprus

10 5/10 10 0 15 0

Czech Republic

5 15/35 n/a 15/35 5 15/35

Denmark

n/a 0/25 n/a 25 0/15 27

Egypt

12 0 10 20 10 20

Estonia

10 10 10 0/21 5/15 0

Finland

n/a 24.5 n/a 0 5/15 24.5

France

0/10 33.33 5 0 0/15 30

Georgia

n/a 10 n/a 5 n/a 3/5

Germany

n/a 15 n/a 0/25 5/15 25

Greece

8 25 8 33 5/10 25
Guernsey n/a 0 n/a 0 n/a 0

Hong Kong

3 4.95 n/a 0 n/a 0

Hungary

10 0/16 10 0/16 5/15 0/16

Iceland

5 20 n/a 10 5/15 18

India

15 10/20 10 20 10/15 0

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 10 20/12.5 15 20

Country

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

Jersey

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

Jordan

10 7 10 7 10 0

Korea, Republic of

n/a 0/20 10 0/14/20 5/15 0/20

Kuwait

10 0 n/a 0 0 15

Latvia

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

Lebanon

5 7.5 n/a 5/10 5 10

Libya

5 0(20) 5 5 5/15 0

Lithuania

10 10 10 10 5/15 15

Luxembourg

10 0 n/a 0/15 5/15 15

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 10 0 5/15 15

Norway

n/a 0 n/a 0 0/15 25

Pakistan

0/10 15/20 10 10/20 15 10

Poland

5 20 5 20 0/10 19

Portugal

15 25 10 25 10 25

Qatar

5 5 n/a 7 n/a 0

Romania

5 16 5 16 5 16

San Marino

n/a 15 n/a 10/13 5/10 0
Saudi Arabia 5/7 15 n/a 5 5 5

Serbia

5/10 20 10 20 5/10 20

Singapore

10 10 7/10 15 0 0

Slovakia

5 19 n/a 19 5 0

Slovenia

5 15 5 15 5/15 15

South Africa

10 12 10 0 5/15 15

Spain

n/a 24.75 n/a 21 0/5 21

Sweden

n/a 0 n/a 0 0/15 30

Switzerland

n/a 0 10 0/35 0/15 35

Syria

18 5 10 7.5 0 0

Tunisia

10 15 10 5/20 10 0

UAE

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

United Kingdom

10 20 10 20 n/a 0

USA

10 30 10/15 30 5/15 30
Uruguay 5/15 12 10 12 5/15 7

 


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