Malta:
Tax Rates & Dates 2013
For The Year 2013 (Year Of Assessment 2014)
29 January 2014
PwC Malta
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Company rate of tax
Company tax is fully credited to shareholders on distribution of
profits and, depending upon the business activity from which the
profit has been generated, recipients of dividend income may become
entitled to refunds of company tax paid. In certain circumstances,
these refunds reduce the effective tax burden on distributed
profits to between 0% and 10%. It is not the purpose of this
publication to provide a full and detailed description of the
corporate tax system in Malta. Further details are available upon
request. – 35%
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