Double Tax Treaty Malta Canada

Double Tax Treaty Malta Canada Tax

The Double Tax Treaty Malta Canada, was originally signed on 25 July 1986 and is currently in force. The main features of the treaty are as follows:

Dividend Income

The Double Tax Treaty Malta Canada sets out a maximum Canadian withholding tax of 15% on dividends distributed by a Canadian resident company to a Maltese resident company.

Interest Income

The Double Tax Treaty Malta Canada sets out a maximum Canadian withholding tax of 15% on interest paid by a Canadian resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Canada states that certain royalty payments by a Canadian resident to a Maltese resident are exempt from tax, the treaty sets out a maximum Canadian withholding tax of 10% on royalties paid by a Canadian resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Canada states that Canadian withholding taxes on pensions and certain annuities arising in Canada and paid to a Maltese resident are capped at a maximum Canadian withholding tax of 15%.

Please contact us for more information on the tax planning opportunities the Malta Canada Double Taxation Treaty offers companies based in Canada 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: