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Malta – Double Taxation Agreements in force

Maximum rates of tax on Dividends, Interest and Royalties paid to residents of Malta

 

Country
Dividends
Interest
Royalties
 
Rate for minor shareholding
 
 
 
%
Rate for major shareholding
 
 
 
%
Percentage required to qualify for major shareholding
 
%
Rates
 
 
 
 
%
Rates
 
 
 
 
%
Albania
Andorra
Australia
Austria
Azerbaijan
Bahrain
Barbados
Belgium
Botswana
Bulgaria
Canada
China
Croatia
Cyprus
Czech Rep.
Denmark
Egypt
Estonia
Finland
France
Georgia
Germany
Greece
Guernsey
Hong Kong
Hungary
Iceland
India
Ireland
Isle of Man
Israel
Italy
Jersey
Jordan
Korea
Kosovo
Kuwait
Latvia
Lebanon
Libya
Liechtenstein
Lithuania
Luxembourg
Malaysia
Mauritius
Mexico
Moldova
Monaco
Montenegro
Morocco
Netherlands
Norway
Pakistan
Poland
Portugal
Qatar
Romania
Russia
San Marino
Saudi Arabia
Serbia
Singapore
Slovakia
Slovenia
South Africa
Spain
Sweden
Switzerland
Syria
Tunisia
Turkey
UAE
UK
Ukraine
Uruguay
USA
Vietnam
15
0
15
15
8
0
15
15
6
0
15
10
5
15
5
15
10
15
15
15
-
15
10
0
0
15
15
10
15
0
15
15
0
10
15
10
0
10
5
15
-
15
15
-
0
-
5
0
10
10
15
15
-
10
15
-
5
15/5
10
5
10
0
5
15
10
5
15
15
0
10
15
0
-
15
15
15
15
5
0
15
15
8
0
5
15
5
0
15
5
5
15
5
0
10
5
5
0
-
5
5
0
0
5
5
10
5
0
0
15
0
10
5
0
0
5
5
5
-
5
5
-
0
-
5
0
5
6.5
5
0
15
0
10
-
5
15/5
5
5
5
0
5
5
5
0
0
0
0
10
10
0
-
5
5
5
5
25
0
NA
NA
NA
NA
5
NA
25
NA
NA
25
NA
NA
NA
25
NA
25
10
10
-
10
25
NA
0
25
10
NA
10
0
10
NA
0
NA
25
10
NA
25
NA
10
NA
25
25
NA
NA
NA
NA
0
25
25
25
10
20
10
25
NA
NA
NA
25
NA
25
NA
NA
25
10
25
10
10
NA
NA
25
0
NA
20
25
10
50
5
0
15
5
8
0
5
10
8.5
-
15
10
0
10
0
0
10
10
0
5
0
0
8
0
0
10
0
10
0
0
5
10
0
10
10
5
0
10
0
5
0
10
0
15
0
5/10
0
0
10
10
10
0
10
5
10
0
5
15/5
0
0
10
7/10
0
5
10
0
0
10
10
12
10
0
10
10
10
10
10
 
5
0
10
10
8
0
5
10
5/7.5
10
10
10
0
10
5
0
12
10
0
10
0
0
8
0
3
10
5
10
5
0
0
10
0
10
0
0
10
10
5
5
0
10
10
15
0
10
0
0
5/10
10
10
0
10
5
10
5
5
5
0
5/7
5/10
10
5
5
10
0
0
0
18
12
10
0
10
10
5/10
10
5/10

 

Note: This schedule is only intended to give a general outline of the maximum rates of tax applicable to dividends, interest and royalty payments under Malta’s tax treaties.  It is advisable to consult the relevant tax treaty for more detailed information.
 
13 October 2020