A double taxation treaty between Malta and Ukraine has been ratified by the Government of Malta in December 2017. The treaty, effective from 28 August 2017, provides for the following rates of taxation of dividends, interest and royalties:
- Dividends – 15% or 5%: the reduced tax rate applies if the dividend recipient owns at least 20% of the capital of the dividend paying company.
- Interest and Royalties – 10%.
The treaty was signed in 2013 and was ratified by the Ukrainian parliament in April 2017.