Malta India Tax Treaty to Apply from 2015


The 2013 double tax treaty (Double Taxation Agreement), between Malta and India entered into force in February 2014.

According to the tax treaty, dividends paid by an Indian company are subject to 10% withholding tax. The withholding rate for payments of interest and royalties are 10% too. The tax treaty will apply in India starting April 1, 2014 and in Malta starting January 1, 2015.