|
Captive Resource Center
Businesses and Associations
Research & Information
|
|
Malta as a
Captive Insurance Location
|
Appendix
1
Malta's
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
|
PercentageRequired to qualify for major Shareholding
|
Rates
|
Rates
|
| |
|
|
|
|
|
| |
%
|
%
|
%
|
%
|
%
|
| |
|
|
|
|
|
|
Australia
|
15
|
15
|
N/A
|
15
|
10
|
|
Austria
|
15
|
15
|
N/A
|
5
|
10
|
|
Belgium
|
15
|
15
|
N/A
|
10
|
10
|
|
Bulgaria
|
0
|
0
|
N/A
|
-
|
10
|
|
Canada
|
15
|
15
|
N/A
|
15
|
10
|
|
China
|
10
|
10
|
N/A
|
10
|
10
|
|
Cyprus
|
15
|
15
|
N/A
|
10
|
10
|
|
Czech Republic
|
5
|
5
|
N/A
|
0
|
5
|
|
Denmark
|
15
|
0
|
25
|
0
|
0
|
|
Finland
|
15
|
5
|
25
|
10
|
10
|
|
France
|
15
|
5
|
10
|
10
|
10
|
|
Germany
|
15
|
5
|
25
|
10
|
10
|
|
Hungary
|
15
|
5
|
25
|
10
|
10
|
|
India
|
15
|
10
|
25
|
10
|
15
|
|
Italy
|
15
|
15
|
N/A
|
10
|
10
|
|
Korea
|
15
|
5
|
25
|
10
|
0
|
|
Libya
|
15
|
15
|
N/A
|
15
|
15
|
|
Luxembourg
|
15
|
5
|
25
|
0
|
10
|
|
Netherlands
|
15
|
5
|
25
|
10
|
10
|
|
Norway
|
15
|
15
|
N/A
|
10
|
10
|
|
Pakistan
|
-
|
15
|
20
|
10
|
10
|
|
Poland
|
15
|
5
|
20
|
10
|
10
|
|
Romania
|
5
|
5
|
N/A
|
5
|
5
|
|
South Africa
|
5
|
5
|
N/A
|
10
|
10
|
|
Sweden
|
15
|
0
|
10
|
0
|
0
|
|
UK
|
-
|
-
|
N/A
|
10
|
10
|
Malta's
Double Taxation Agreements / Protocols
not yet 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
|
PercentageRequired to qualify for major Shareholding
|
Rates
|
Rates
|
| |
|
|
|
|
|
| |
%
|
%
|
%
|
%
|
%
|
| |
|
|
|
|
|
|
Malaysia
|
-
|
-
|
N/A
|
15
|
15
|
 Return
to Page 4
Back
to Malta Menu
|
