Saudi Arabia & Malta Double Tax Treaty

The Double Tax Treaty Malta Saudi Arabia sets out a maximum Saudi withholding tax of 5% on dividends distributed by a Saudi resident company to a Maltese resident beneficial owner of the dividend income.

The Double Tax Treaty Malta Saudi Arabia states that there is no Saudi withholding tax on any income from debt-claims paid by a Saudi resident to a Maltese resident beneficial owner of the debt-claim income.

The Double Tax Treaty Malta Saudi Arabia sets out a maximum Saudi withholding tax of 7% on royalties paid by a Saudi resident to a Maltese resident beneficial owner of the royalty income for the use of, or the right to use, industrial, commercial or scientific equipment.

In all other cases, the maximum Saudi withholding tax is 7%.

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

However, this does not apply for pensions paid by, or out of funds created by, Saudi Arabia or an administrative subdivision or a local authority thereof, which are taxable in Saudi Arabia only.