SCHEDULE OF TREATY RATES
Maximum rates of tax on income arising in Malta's treaty partners when paid to residents of 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.]
[This list is not intended to provide any legal or tax advice. It is aimed solely at providing general information and does not cover all the details of the relevant provisions contained in Malta's double tax treaties.
Reference to the contents of the particular treaties is essential for their proper understanding and application. Furthermore, this list is not intended to contain information/advice on foreign tax and legal matters.]
