ABLE 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 |
