Mexico & Malta Double Tax Treaty

The Double Tax Treaty Malta Mexico states that there is no Mexico withholding tax on dividends distributed by a Mexico resident company to a Maltese resident beneficial owner of the dividend income.

The Double Tax Treaty Malta Mexico sets out a maximum Mexican withholding tax of 5% on interest paid by a Mexico resident on loans granted by a bank and 10% on any other interest paid by a Mexico resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Mexico states that the maximum Mexican withholding tax on royalties paid by a Mexico resident to a Maltese resident beneficial owner of the royalty income is 10%.

The Double Tax Treaty Malta Mexico states that pensions and other similar remuneration from Mexico sources to a Maltese resident individual may only be taxed in Malta.

However, this does not apply for pensions paid by, or out of funds created by, Mexico or a political subdivision or local authority thereof, which are taxable in Mexico only.