• Malta - South Africa
    Amending protocol signed

    27-08-2012

    Malta and South Africa signed an amending protocol to their Income Tax Treaty on 24 August 2012.

    The amending protocol will come into force after the two countries exchange ratification instruments.

    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.
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