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Dividend tax in Malta 2026
Malta is one of the last full-imputation systems: a Maltese dividend carries a credit for the 35% company tax already paid, and because the top personal rate is also 35%, no further tax is normally due.
Shareholders taxed below 35% can even get part of the company tax refunded, and small holders of listed companies (under 0.5%) can claim back underlying tax on post-2016 profits.
At a glance
- top rate
- 0% additional for most; 35% gross with full credit
- entry band
- 0% extra from the first euro
- tax year basis
- Calendar year (basis year)
- filing deadline
- Declared with the return by 30 June, or final at source where 15% withholding applies
- residency basis
- Imputation credit applies to residents and non-residents alike
- regime flag
- Untaxed-account distributions to residents: 15% withholding, or declare at scale rates
Rates
How dividends and other investment income are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% extra | Gross dividend | Dividends from Maltese companies — the 35% imputation credit covers the personal tax for most |
| Exempt | — | Qualifying Maltese dividends an individual opts to leave outside the imputation system |
| 15% | Gross | Distributions from a company's untaxed account to Maltese residents — final, or declarable with credit |
| 15% | Gross | Bank and government interest paid to residents — optional final withholding |
| 0% | — | Non-residents' interest and royalty receipts (absent a Maltese business link) |
Thresholds & allowances
- Listed small-holder refundUnder 0.5%
Holders of under 0.5% of a listed company can declare dividends and reclaim underlying company tax on profits earned from 2017
Residency
Residency trigger
Residents include the gross dividend in income and deduct the attached company-tax credit; if the credit exceeds their own rate, the difference is refundable.
Non-resident treatment
Non-residents suffer no Maltese withholding on dividends — the imputation system applies to them too, so nothing further is due in Malta.
Notes
- Because the company already paid 35% and the top personal rate is 35%, Maltese dividends rarely cost residents anything extra — lower-rate taxpayers can reclaim the gap.
- Interest from Maltese banks and public bodies can be received under a 15% final withholding, or gross and declared at scale rates — whichever suits.
- Bonus shares issued from capitalized profits count as dividends, with the same gross-up and credit.
- Foreign dividends of resident non-doms are taxed only if remitted to Malta; unilateral relief can credit both foreign withholding and underlying company tax.
FAQ
How are dividends taxed in Malta?
Under full imputation: the 35% tax the company paid attaches to the dividend as a credit, so a top-rate shareholder owes 0% more, and lower-rate shareholders can claim refunds.
Is there dividend withholding for non-residents?
No — 0% withholding on dividends to non-residents, and the imputation credit means no further Maltese tax either.
Figures: tax year 2026, compiled from public sources. Not tax advice.