On 1 May 2017, Mr. Petro Poroshenko, the President of Ukraine signed a law ratifying the Double Taxation Agreement (DTA) with Malta.

Under the provisions of the treaty, the withholding tax on dividend income shall not exceed 5% of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 20 per cent of the company paying the dividends and 15% of the gross amount of the dividends in all other cases. For interest and royalty income a maximum 10% withholding tax applies.