On 13th April 2017, the Parliament of Ukraine approved the Convention and Protocol between Ukraine and Malta on “Avoidance of Double taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income”, signed in Kyiv on 4th September 2013.

The Convention provides the following rates of taxation in line with the OECD Model Tax Convention:

  • Dividends – 15% or 5%: 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 President of Ukraine shall be signing the Convention and Protocol, whilst enforcement shall enter into force after a mutual notifications by both states.


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