• Malta - Russia
    Tax Treaty Signed

    25-04-2013

    Malta and Russia signed an Income Tax Treaty on 24 April 2013.

    The new treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from 1 January of the calendar year next following that in which the agreement enters into force.

    In accordance with the signed treaty, the following withholding taxes will apply:

    • Dividends:
      1. Where dividends are paid from Russia to Malta:
        • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends and this holding amounts to at least �100,000.
        • 10% in all other cases.
      2. Where dividends are paid from Malta to Russia: 0%

    • Interest: 5%.

    • Royalties: 5%.
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