Turkey & Malta Double Tax Treaty

The Double Tax Treaty Malta Turkey states that the maximum Turkey withholding tax on dividends distributed by a Turkish resident company to a Maltese resident company where the Maltese resident company holds at least 25% of the share capital of the Turkish resident company is 10%.

In all other cases, the maximum Turkish withholding tax is 15%.

The Double Tax Treaty Malta Turkey states that the maximum Turkish withholding tax on interest paid by a Turkish resident to a Maltese resident beneficial owner of the interest income is 10%.

The Double Tax Treaty Malta Turkey states that the maximum Turkish withholding tax on royalties paid by a Turkish resident to a Maltese resident beneficial owner of the royalty income is 10%.

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

However, this does not apply for pensions and other payments made under the social security legislation of Turkey, which are taxable in Turkey only.