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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.]

 
 

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