Estonia & Malta Double Tax Treaty

The Double Tax Treaty Malta Estonia sets out a maximum Estonian withholding tax of 5% on dividends distributed by a Estonian resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Estonian resident company. In all other circumstances, the maximum Estonian withholding tax is 15%.

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

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

The Double Tax Treaty Malta Estonia states that subject to the limits of the Maltese and Estonian jurisdiction, income earned by a Maltese resident company from the operation of ships, aircraft or road vehicles in international traffic is only taxable in Malta.