China – Malta
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (China) | Statutory (Malta) |
|---|---|---|---|
| Dividends | — | 10% | 0% |
| Interest | — | 10% | 0% |
| Royalties | — | 10% | 0% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | China | Malta |
|---|---|---|
| Corporate income tax | 25% | 35% |
| WHT -- dividends | 10% | 0% |
| WHT -- interest | 10% | 0% |
| WHT -- royalties | 10% | 0% |
| VAT / GST | 13% | 18% |
| Personal income (top) | 45% | 35% |
| Capital gains | n/a | n/a |
| Pillar 2 status | none | implemented |
Source: State Taxation Administration of the People’s Republic of China (as of 2026-05-30)