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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>Saudi Arabia: 5% / Malta: Does not exceed tax on profits</td><td>Must be the beneficial owner. Under Malta's full imputation system, there is no final withholding tax on dividends in addition to the tax chargeable on the profits out of which the dividends are paid.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Must be the beneficial owner. Excludes penalty charges for late payment.</td></tr></table>

Convention Between the Government of the KINGDOM OF SAUDI ARABIA and the Government of MALTA for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income

StatusIn Force

Signed on4 January 2012

Entered into force1 December 2012

Amended on-

Terminated on-

The Government of the Kingdom of Saudi Arabia and the Government of Malta, desiring to conclude a Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, have agreed as follows:

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