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 |
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 |