MGI Malta - Certified Public Accountants - Publications   MGI Malta - Certified Public Accountants
Home | About | Services | Publications | MGI International | Q&A |Search | Contact

 

Home > Publications > Articles > Malta’s Double Tax Agreements

 

Malta’s Double Tax Agreements
Updated: 25 October 2007

Country

Dividends

% of MajorityShareholding

Interest

Royalties

Minor Shareholding

Major Shareholding

Albania

15

5

25

5

5

Australia

15

15

-

15

10

Austria

15

15

-

5

10

Barbados

15

5

5

0/5

0/5

Belgium

15

15

-

10

10

Bulgaria

0

0

-

15

10

Canada

15

15

-

15

10

China

10

10

-

10

10

Croatia

5

5

-

0

0

Cyprus

15

15

-

10

10

Czech Rep.

5

5

-

nil

5

Denmark

15

0

25

nil

nil

Egypt

10

10

-

10

12

Estonia

15

5

25

10

10

Finland

15

5

25

10

10

France

15

5

10

10

10

Germany

15

5

25

10

10

Hungary

15

5

25

10

10

Iceland

15

5

10

0

0

India

15

10

25

10

15

Italy

15

15

-

10

10

Korea

15

5

25

10

nil

Kuwait

0

0

-

0

10

Latvia

10

5

25

10

10

Lebanon

5

5

-

0

5

Libya

15

15

-

15

15

Lithuania

15

5

25

10

10

Luxembourg

15

5

25

nil

10

Malaysia

0

0

-

15

15

Morocco

10

6.5

25

10

10

Netherlands

15

5

25

10

10

Norway

15

15

-

10

10

Pakistan

15

15

20

10

10

Poland

15

5

20

10

10

Portugal

15

10

25

10

10

Romania

5

5

-

5

5

San Marino

5

10

25

0

0

Slovakia

5

5

-

0

5

Slovenia

5

15

25

5

5

South Africa

15

5

-

10

10

Spain

5

0

25

0

0

Sweden

15

nil

10

0

0

Syria

0

0

-

10

18

Tunisia

10

10

-

12

12

UK

0

0

-

10

10

 

Disclaimer

The above information is being provided as a general guide only and should not be considered as a substitute for professional advice.

NAME NAME is TITLE at MGI Malta. He can be reached at EMAIL ADDRESS

 

MGI Malta • Zabbar Road 381 • Fgura PLA16 • Malta
T +356-2180 2044 • F +356-2167 5418 • E

© Copyright 2002-2007 MGI Malta - Certified Public Accountants