Cyprus & Malta Double Tax Treaty

The Double Tax Treaty Malta Cyprus sets out a maximum Cypriot withholding tax of 15% on dividends distributed by a Cypriot resident company to a Maltese resident company.

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

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

The Double Tax Treaty Malta Cyprus outlines that certain pensions and other similar remuneration arising from Cypriot sources and paid to a Maltese resident are taxable only in Malta. However such a rule does not apply to similar payments advanced by a Cypriot statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.