On 4 September 2013, Malta and Ukraine signed a tax treaty - the
first agreement of this kind between the two countries.
The main points of the Treaty are summarised as
follows:
Withholding Tax:
Dividends:
Tax that may be levied at source
- on dividends paid to a company (other than a partnership) that
holds directly at least 20% of the capital of the distributing
company - 5%
- in all other cases - 15%
Interest:
A 10% tax may be levied at source, with certain specific instances
qualifying at 0%
Royalties:
A 10% tax may be levied at source. Not compromised in the term are
payments for the use of, or the right to use, industrial,
commercial or scientific equipment, such as operating lease
payments.
