• Malta - South Africa
    Amending protocol enters into force

    22-01-2014

    The amending protocol of the Income Tax Treaty between Malta and South Africa entered into force on 17 December 2013.

    As per the amending protocol, withholding tax on dividend payments will be amended as follows:

    1. Withholding tax on dividend payments from Malta to South Africa - 0% withholding tax

    2. Withholding tax on dividend payments from South Africa to Malta:
      • 5% if the beneficial owner is a company which holds at least 10% of the capital of the company paying the dividends.
      • 10% in all other cases.

    Withholding tax on interest and royalty payments will continue to be 10%.

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