• Malta - Saudi Arabia
    Tax treaty approved by Saudi Arabia

    18-09-2012

    On 18 September 2012, the Saudi Arabian cabinet approved the tax treaty with Malta.

    The treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from:

    1. with regard to taxes withheld at source, in respect of amounts paid on or after the first day of January next following the date upon which the treaty enters into force; and
    2. with regard to other taxes, in respect of taxable years beginning on or after the first day of January next following the date upon which the treaty enters into force.

    In accordance with the tax treaty the following withholding taxes shall apply:

    • Dividends::
      • 0% on dividends paid by a company which is a resident of Malta.
      • 5% on dividends paid by a company which is a resident of Saudi Arabia.

    • Interest: 0% withholding tax on interest.

    • Royalties::
      • 5% of royalties paid for the use of, or the right to use, industrial, commercial, or scientific equipment.
      • 7% in all other cases.
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