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Montenegro, Cyprus, and Malta Taxation

Investment Basis

Cyprus TaxationMontenegro TaxationMalta Taxation
Currency EUR EUR EUR
Accounting Principles IAS IFRS, GAAP, UCA, Parent company IFRS, IAS
Individual Worldwide Tax Basis Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. Deemed a domiciled resident, or resident having a minimum of 183 stays in a year.
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Individual Taxation

Cyprus TaxationMontenegro TaxationMalta Taxation
Starting Taxable Income 19,501 1 9,101
Starting Income Tax Rate 20% 9% 15%
Highest Income Tax Rate 35% 9% 35%
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

Cyprus TaxationMontenegro TaxationMalta Taxation
No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax 17% Combined income Combined income
Interest Tax Combined income Combined income Combined income

Corporate Taxation

Cyprus TaxationMontenegro TaxationMalta Taxation
Income Tax Rate 12.5% 9% 35%
Branch Tax Rate 12.5% 9% 35%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Cyprus TaxationMontenegro TaxationMalta Taxation
Dividends (Company) 0% 9% 0%
Interest (Company) 0% 9% 0%
Royalties (Company) 0% 9% 0%
Fees for Technical Services (Company) 10% 9% 0%
Dividends (Individual) 0% 9% 0%
Interest (Individual) 0% 5% 0%
Royalties (Individual) 0% 9% 0%
Fees for Technical Services (Individual) 10% 9% 0%

Withholding Taxation for Residents

Cyprus TaxationMontenegro TaxationMalta Taxation
Dividends (Company) 0% 9% 0%
Interest (Company) 0% 0% 0%/15%
Royalties (Company) 0% 0% 0%
Fees for Technical Services (Company) 0% 0% 0%/15%
Dividends (Individual) 0% 9% 0%/15%
Interest (Individual) 0% 0% 0%/15%
Royalties (Individual) 0% 0% 0%
Fees for Technical Services (Individual) 0% 0% 0%

Real Estate

Cyprus TaxationMontenegro TaxationMalta Taxation
Stamp Duty 0.15%-0.2% None 2%-5%
Transfer Tax 3%-8% 3% None
Real Property Tax None 0.25-1% None

Value Added Tax

Cyprus TaxationMontenegro TaxationMalta Taxation
Standard Rate 19% 21% 18%
Reduced Rate 0%/5%/9% 0%/7% 0%/5%/7%

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