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 Malta Table of Treaty Rates

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Malta Table of Treaty Rates

Malta Table of Treaty Rates

     

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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.

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

 

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