Egypt & Malta Double Tax Treaty

The Double Tax Treaty Malta Egypt entered into force on 7 April 2001. The main features of the treaty are as follows:

Egypt Withholding Taxes

Dividend Income

The Double Tax Treaty Malta Egypt sets out a maximum Egyptian withholding tax of 10% on dividends distributed by an Egyptian resident company to a Maltese resident company.

Interest Income

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

Royalty Income

The Double Tax Treaty Malta Egypt sets out a maximum Egyptian withholding tax of 12% on royalties paid by an Egyptian resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Egypt states that the definition of permanent establishment (PE) is based on the OECD model, but includes the possibility of a services PE..

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