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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 |
|
5 |
|
|
|
|
Australia |
10 |
30 |
15 |
10 |
15 |
0/30 |
|
Austria |
0/10 |
20 |
5 |
0/25 |
15 |
25 |
|
Barbados |
|
|
|
|
|
|
|
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 |
|
Croatia |
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
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 |
|
Country |
ROYALTIES |
INTEREST |
DIVIDENDS |
Treaty
% |
Non-Treaty
% |
Treaty
% |
Non-Treaty
% |
Treaty
% |
Non-Treaty
% |
|
Korea, Republic of |
0 |
25 |
0/10 |
25 |
5/15 |
25 |
|
Latvia |
|
|
|
|
|
|
|
Lebanon |
|
|
|
|
|
|
|
Libya |
15 |
0 |
15 |
15 |
15 |
0 |
|
Luxemburg |
10 |
12/10 |
0 |
0 |
5/15 |
25 |
|
Malaysia |
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
Romania |
5 |
15 |
5 |
10 |
5 |
10 |
|
Slovakia |
|
|
|
|
|
|
|
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 |
|
Syria |
|
|
|
|
|
|
|
Tunisia |
|
|
|
|
|
|
|
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.
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