Double Tax Treaty Malta Barbados

Double Tax Treaty Malta Barbados Tax

The Protocol amending the Double Tax Treaty Malta Barbados came into force on 30 April 2014.   The amendment provides for enhanced exchange of information with Barbados. The main features of the Double Tax Treaty Malta Barbados are as follows:

Dividend Income

The Double Tax Treaty Malta Barbados sets out a maximum Barbadian withholding tax of 5% on dividends paid by a company resident in Barbados to a company resident in Malta which holds at least 5% of the capital of the company paying the dividend.  In all other cases, the maximum Barbadian withholding tax is 15%.

Interest Income

The Double Tax Treaty Malta Barbados sets out a maximum Barbadian withholding tax of 5% on interest paid by a resident of Barbados to a resident of Malta.

Royalty Income

The Double Tax Treaty Malta Barbados sets out a maximum Barbadian withholding tax of 5% on royalties paid by a resident of Barbados to a resident of Malta.

Other Income

The Double Tax Treaty Malta Barbados definition of a permanent establishment (PE) is based on the OECD Model, and includes the possibility of a services PE.

Please contact us for more information on the tax planning opportunities the Tax Treaty Malta Barbados offers companies based in Barbados and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: