Lebanon & Malta Double Tax Treaty

The Double Tax Treaty Malta Lebanon states that the maximum Lebanese withholding tax on dividends distributed by a Lebanese resident company to a Maltese resident beneficial owner of the dividend income is 5%.

The Double Tax Treaty Malta Lebanon states that there is no Lebanese withholding tax on interest paid by a Lebanese resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Lebanon states that the maximum Lebanese withholding tax on royalties distributed by a Lebanese resident to a Maltese resident effective beneficial owner of the royalty income is 5%.

The Double Tax Treaty Malta Lebanon states that pensions and other similar remuneration from Lebanese sources to a Maltese resident individual may only be taxed in Malta.

However, this does not apply for pensions paid under the social security legislation of Lebanon, which are taxable in Lebanon only.