Individual
Self-Employed
FSS System
Pensioners
Property Taxes
Inheritance
Corporate
International Affairs
FSS System
Partnerships
Private Individuals
Business
Malta Double Taxation Agreements in Force
Maximum rates of tax on Dividends, Interest and Royalties paid to residents of Malta
Country | Dividends | Interest | Royalties | ||
Rate for minor shareholding % | Rate for major shareholding % | Percentage required to qualify for major shareholding % | Rates % | Rates % | |
Albania Andorra Armenia Australia Austria Azerbaijan Bahrain Barbados Belgium Botswana Bulgaria Canada China Croatia Cyprus Czech Rep. Denmark Egypt Estonia Finland France Georgia Germany Greece Guernsey Hong Kong Hungary Iceland India Ireland Isle of Man Israel Italy Jersey Jordan Korea Kosovo Kuwait Latvia Lebanon Libya Liechtenstein Lithuania Luxembourg Malaysia Mauritius Mexico Moldova Monaco Montenegro Morocco Netherlands Norway Pakistan Poland Portugal Qatar Romania Russia San Marino Saudi Arabia Serbia Singapore Slovakia Slovenia South Africa Spain Sweden Switzerland Syria Tunisia Turkey UAE UK Ukraine Uruguay USA Vietnam | 15 0 10 15 15 8 0 15 15 6 0 15 10 5 15 5 15 10 15 15 15 - 15 10 0 0 15 15 10 15 0 15 15 0 10 15 10 0 10 5 15 - 15 15 - 0 - 5 0 10 10 15 15 - 10 15 - 5 15/5 10 5 10 0 5 15 10 5 15 15 0 10 15 0 - 15 15 15 15 | 5 0 5 15 15 8 0 5 15 5 0 15 5 5 15 5 0 10 5 5 0 - 5 5 0 0 5 5 10 5 0 0 15 0 10 5 0 0 5 5 5 - 5 5 - 0 - 5 0 5 6.5 5 0 15 0 10 - 5 15/5 5 5 5 0 5 5 5 0 0 0 0 10 10 0 - 5 5 5 5 | 25 0 10 NA NA NA NA 5 NA 25 NA NA 25 NA NA NA 25 NA 25 10 10 - 10 25 NA 0 25 10 NA 10 0 10 NA 0 NA 25 10 NA 25 NA 10 NA 25 25 NA NA NA NA 0 25 25 25 10 20 10 25 NA NA NA 25 NA 25 NA NA 25 10 25 10 10 NA NA 25 0 NA 20 25 10 50 | 5 0 5 15 5 8 0 5 10 8.5 - 15 10 0 10 0 0 10 10 0 5 0 0 8 0 0 10 0 10 0 0 5 10 0 10 10 5 0 10 0 5 0 10 0 15 0 5/10 0 0 10 10 10 0 10 5 10 0 5 15/5 0 0 10 7/10 0 5 10 0 0 10 10 12 10 0 10 10 10 10 10 | 5 0 5 10 10 8 0 5 10 5/7.5 10 10 10 0 10 5 0 12 10 0 10 0 0 8 0 3 10 5 10 5 0 0 10 0 10 0 0 10 10 5 5 0 10 10 15 0 10 0 0 5/10 10 10 0 10 5 10 5 5 5 0 5/7 5/10 10 5 5 10 0 0 0 18 12 10 0 10 10 5/10 10 5/10 |
Note: This schedule is only intended to give a general outline of the maximum rates of tax applicable to dividends, interest and royalty payments under Malta's tax treaties. It is advisable to consult the relevant tax treaty for more detailed information.
Last Updated: 13 October 2020
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