TABLE OF TREATY WITHHOLDING TAX 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
% |
|
Australia |
10 |
30 |
15 |
10 |
15 |
0/30 |
|
Austria |
0/10 |
20 |
5 |
0/25 |
15 |
25 |
|
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 |
|
Cyprus |
10 |
5/10 |
10 |
25 |
15 |
20 |
|
Czech Republic |
5 |
25 |
0 |
25 |
5 |
25 |
|
Denmark |
0 |
30 |
0 |
0 |
0/15 |
25 |
|
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 |
|
Korea, Republic of |
0 |
25 |
0/10 |
25 |
5/15 |
25 |
|
Libya |
15 |
0 |
15 |
15 |
15 |
0 |
|
Luxemburg |
10 |
12/10 |
0 |
0 |
5/15 |
25 |
|
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 |
|
Romania |
5 |
15 |
5 |
10 |
5 |
10 |
|
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 |
|
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.
|
For information about tax matters in Malta,
contact us at: |
|
info@legal-malta.com |
|
NOTE: The information
provided on this site or by our staff is for information purposes only
and does not constitute legal or tax advice. Should the nature of the
information you require, or a part thereof, require your reference
to a warranted advocate or tax consultant in
Malta, we will inform you in our reply. |
|
SPONSORS |
|
Malta law firm Chetcuti Cauchi Advocates
Tax lawyers
specialising in International Tax & Legal Advice, International
Company Formation, Trusts, Financial Services, iGaming,
IP Management, Maltese residence. |
|
Malta tax consultancy Malta-Tax.com
Tax
consultants and accountants providing personal taxation, company
accounting and taxation, Value Added Tax consultancy and back
office services. |
| |
|
