South Africa & Malta Double Tax Treaty

The Double Tax Treaty Malta South Africa was signed on the 16th of May 1997 and is currently in force.

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South African Withholding Taxes

The main features of the Malta-South Africa tax treaty are as follows:

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Dividend Income

The Double Tax Treaty Malta South Africa sets out a maximum South African withholding tax of 5% on dividends distributed by a South African resident company to a Maltese resident company.

 

Interest Income

The Double Tax Treaty Malta South Africa sets out a maximum South African withholding tax of 10% on interest paid by a South African resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta South Africa sets out a maximum South African withholding tax of 10% on royalties paid by a South African resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta South Africa states the definition of permanent establishment (PE) is based on the OECD model and includes the furnishing of services, including constancy services by an enterprise through employees or other personnel engaged by the enterprise for such purpose when such activity continues for more than 6 months in a 12 month period.

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When navigating tax matters from Malta to South Africa and from South Africa to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to South Africa or South Africa to Malta. Please contact us should you require any more information on the Malta-South Africa Double Tax Treaty and the unique tax planning opportunities.

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