India & Malta Double Tax Treaty

The Double Tax Treaty Malta India has come into force with effect from 7 February 2014. The main features of the treaty are as follows:

India Withholding Taxes

Dividend Income

The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on dividends paid by a company resident in India to a beneficial owner resident in Malta.

Interest Income

The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on interest paid by a resident of India to a resident in Malta.

Royalty Income

The Double Tax Treaty Malta India sets out a maximum Indian withholding tax of 10% on royalties paid by a resident of India to a resident of Malta. The withholding tax also applies to fees for technical services.

Other Income

The Double Tax Treaty Malta India definition of a permanent establishment (PE) is based on the OECD model, and includes the possibility of a service PE.

Please contact us should you require any more information on the Malta India Double Tax Treaty and the unique tax planning opportunities. You can email us enquiries@papilioservices.com or call us directly on +356 2258 2000.