Tax treaties
Malta’s tax treaties as at Jan 2012
|
Dividends
|
Interest
|
Royalties
|
|
Country
|
Major shareholding
|
Minor shareholding
|
Percent for major
shareholding
|
Rates
|
Royalties
|
|
Albania
|
500
|
15.00
|
25.00
|
5.00
|
5.00
|
|
Australia
|
15.00
|
15.00
|
N/A
|
15.00
|
10.00
|
|
Austria
|
15.00
|
15.00
|
N/A
|
5.00
|
10.00
|
|
Bahrain (*)
|
0.00
|
0.00
|
N/A
|
0.00
|
0.00
|
|
Barbados
|
5.00
|
15.00
|
5.00
|
5.00
|
5.00
|
|
Belgium
|
15.00
|
15.00
|
N/A
|
10.00
|
10.00
|
|
Bulgaria
|
0.00
|
0.00
|
N/A
|
0.00
|
10.00
|
|
Canada
|
15.00
|
15.00
|
N/A
|
15.00
|
10.00
|
|
China (P.R.C.)
|
5.00
|
10.00
|
25.00
|
10.00
|
7.00/10.00
|
|
Croatia
|
5.00
|
5.00
|
N/A
|
0.00
|
0.00
|
|
Cyprus
|
15.00
|
15.00
|
N/A
|
10.00
|
10.00
|
|
Czech Republic
|
5.00
|
5.00
|
N/A
|
0.00
|
5.00
|
|
Denmark
|
0.00
|
15.00
|
25.00
|
0.00
|
0.00
|
|
Egypt
|
10.00
|
10.00
|
N/A
|
10.00
|
12.00
|
|
Estonia
|
5.00
|
15.00
|
25.00
|
10.00
|
10.00
|
|
Finland
|
5.00
|
15.00
|
10.00
|
0.00
|
0.00
|
|
France
|
0.00
|
15.00
|
10.00
|
5.00
|
10.00
|
|
Georgia
|
0.00
|
0.00
|
NIA
|
0.00
|
0.00
|
|
Germany
|
5.00
|
15.00
|
10.00
|
0.00
|
0.00
|
|
Greece
|
5.00
|
10.00
|
25.00
|
8.00
|
8.00
|
|
Hungary
|
5.00
|
15.00
|
25.00
|
10.00
|
10.00
|
|
Hong Kong (*)
|
0.00
|
0.00
|
N/A
|
0.00
|
3.00
|
|
Iceland
|
5.00
|
15.00
|
10.00
|
0.00
|
5.00
|
|
India
|
10.00
|
15.00
|
25.00
|
10.00
|
15.00
|
|
Ireland
|
5.00
|
15.00
|
10.00
|
0.00
|
5.00
|
|
Isle of Man
|
0.00
|
0.00
|
N/A
|
0.00
|
0.00
|
|
Israel (*)
|
0.00
|
15.00
|
10.00
|
5.00
|
0.00
|
|
Italy
|
15.00
|
15.00
|
N/A
|
10.00
|
10.00
|
|
Jersey
|
0.00
|
0.00
|
N/A
|
0.00
|
0.00
|
|
Jordan
|
10.00
|
10.00
|
N/A
|
10.00
|
10.00
|
|
Korea(R.0.K.)
|
5.00
|
15.00
|
25.00
|
10.00
|
0.00
|
|
Kuwait
|
0.00
|
0.00
|
0.00
|
0.00
|
10.00
|
|
Latvia
|
5.00
|
10.00
|
25.00
|
10.00
|
10.00
|
|
Lebanon
|
5.00
|
5.00
|
N/A
|
0.00
|
5.00
|
|
Libya
|
5.00
|
15.00
|
10.00
|
5.00
|
5.00
|
|
Lithuania
|
5.00
|
15.00
|
25.00
|
10.00
|
10.00
|
|
Luxembourg
|
5.00
|
15.00
|
25.00
|
0.00
|
10.00
|
|
Malaysia
|
0.00
|
0.00
|
N/A
|
15.00
|
15.00
|
|
Montenegro
|
5.00
|
10.00
|
25.00
|
10.00
|
5.00/10.00
|
|
Morocco
|
6.50
|
10.00
|
25.00
|
10.00
|
10.00
|
|
Netherlands
|
5.00
|
15.00
|
25.00
|
10.00
|
10.00
|
|
Norway
|
15.00
|
15.00
|
N/A
|
10.00
|
10.00
|
|
Pakistan
|
15.00
|
15.00
|
N/A
|
10.00
|
10.00
|
|
Poland
|
0.00
|
10.00
|
10.00
|
5.00
|
5.00
|
|
Portugal
|
10.00
|
15.00
|
25.00
|
10.00
|
10.00
|
|
Qatar
|
0.00
|
0.00
|
N/A
|
0.00
|
5.00
|
|
Romania
|
5.00
|
5.00
|
N/A
|
5.00
|
5.00
|
|
Russia (*)
|
5.00
|
10.00
|
20.00
|
0.00
|
0.00
|
|
San Marino
|
5.00
|
10.00
|
25.00
|
0.00
|
0.00
|
|
Saudi Arabia
|
5.00
|
5.00
|
N/A
|
0.00
|
5.00/7.00
|
|
Serbia
|
5.00
|
10.00
|
25.00
|
10.00
|
5.00/10.00
|
|
Singapore
|
0.00
|
0.00
|
N/A
|
7.00/10.00
|
10.00
|
|
Slovkaia
|
5.00
|
5.00
|
N/A
|
0.00
|
5.00
|
|
Slovenia
|
5.00
|
15.00
|
25.00
|
5.00
|
5.00
|
|
South Africa
|
5.00
|
5.00
|
N/A
|
10.00
|
10.00
|
|
Spain
|
0.00
|
5.00
|
25.00
|
0.00
|
0.00
|
|
Sweden
|
0.00
|
15.00
|
10.00
|
0.00
|
0.00
|
|
Switzerland (*)
|
0.00
|
15.00
|
10.00
|
0.00/10.00
|
0.00
|
|
Syria
|
0.00
|
0.00
|
N/A
|
10.00
|
18.00
|
|
Tunisia
|
10.00
|
10.00
|
N/A
|
12.00
|
12.00
|
|
Turkey (*)
|
10.00
|
15.00
|
25.00
|
10.00
|
10.00
|
|
United Arab Emirates
|
0.00
|
0.00
|
N/A
|
0.00
|
0.00
|
|
U.K.
|
0.00
|
0.00
|
N/A
|
10.00
|
10.00
|
|
Uruguay (*)
|
5.00
|
15.00
|
25.00
|
10.00
|
5.00/10.00
|
|
USA
|
5.00
|
15.00
|
10.00
|
10.00/15.00
|
10.00
|
(*) Denotes treaties not yet in force
Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. We shall not be responsible for any loss sustained by any person who relies on this publication.