USA & Malta Double Tax Treaty

The Double Tax Treaty Malta USA sets out a maximum American withholding tax of 5% on dividends distributed by an American resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the voting shares in the American resident company. In all other circumstances, the maximum American withholding tax is 15%.

The Double Tax Treaty Malta USA sets out a maximum American withholding tax of 15% on interest paid by an American resident to a Maltese resident beneficial owner of the interest income.

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

The Double Tax Treaty Malta USA states that certain pensions and other similar remuneration arising from American sources and paid to a Maltese resident are taxable only in Malta.