The Parliament of Ukraine on 13 April 2017 ratified the income and capital tax treaty with Malta. The Convention and the protocol to it were signed by the Government of Ukraine and the Government of Malta in September 2013.
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.
